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Amelia Setiawan
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Fakultas Ekonomi - Universitas Katolik Parahyangan Gedung 9 Ruang 9407 - Jln. Ciumbuleuit No. 94 Bandung 40141 Telp: 022-2041964, 2042563 VoIP 190407 / Fax. 022-2042571
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Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
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 PENINGKATAN MINAT BELI PADA RESTORAN SE’I SAPI LAMALERA MELALUI VARIABEL ELECTRONIC WORD OF MOUTH DAN CITRA MEREK PADA MAHASISWA INSTITUT TEKNOLOGI HARAPAN BANGSA Rierie Andriani Larastanio; Laura Lahindah
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.827 KB) | DOI: 10.26593/be.v24i2.5218.52-63

Abstract

The rapid increase of the culinary business in the city of Bandung has caused culinary businessmen to have a competitive advantage to continue to survive in this business. Every part of this sector is used to allow it. This study aims to determine how many influences of e-WOM on brand image and performance on purchase intention. The object in this study was Se'i Sapi Lamalera. This study was conducted on 307 respondents using a quantitative descriptive approach. Therefore, data analysis is in the form of statistical analysis in the form of SEM-PLS. There is data processing using the Smart-Partial Least Square (Smart-PLS) version 3.0. PLS (Partial Least Square). The results of this study indicate that based on t test, e-WOM and brand image have a positive and significant effect on purchase intention in Se’i Sapi Lamalera and e-WOM has a positive and significant effect on purchase intention in Se'i Sapi Lamalera.
ANALISIS KUALITAS PELAYANAN DENGAN MENGGUNAKAN QUALITY FUNCTION DEPLOYMENT PADA MODERN LAUNDRY CIREBON Roby Sentosa; Laura Lahindah; Linda Gandajaya
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.54 KB) | DOI: 10.26593/be.v25i1.5219.76-94

Abstract

Service Quality has a close relationship with customer satisfaction. Service quality provides an encouragement to customers to establish strong ties with the company. Customer satisfaction is created if customer’s needs or expectation can be met through the quality of services provided. The good or bad quality of the service depends on the ability of the service providers to consistently meet customer’s needs or expectation. The research was conducted on a business unit that offered services in the case of per-kilogram clothes washing, namely Modern Laundry. As a business unit that has a mature age, Modern Laundry must be able to know and make services that are needed and demanded by its customers. To be able to do it, a method is needed in this study. The method used in this study is QFD (Quality Function Deployment). The QFD method provides technical requirements by meeting the customer's voice with the company's voice. With the use of this method, companies are able to find out what is the customer's needs and demand, what services must be maintained, improved and eliminated. This study tested the validity and reliability so that the data used in this study were valid and reliable. The results of this study are there are several characteristics of customer needs and desires that must be prioritized by Moden Laundry. Not only these characteristics in this study the technical characteristics that need to be prioritized also by Modern Laundry.
The PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM PERUSAHAAN LQ45 TAHUN 2015-2019 Milka Terutama
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5110.1-20

Abstract

The purpose of investing in stocks is to get return in the form of capital gain and dividend. Before making an investment decision, investors and potential investors are expected to make an analysis. One of the analysis that can be done is fundamental analysis, financial reports is one of the most important source to do fundamental analysis. From financial reports, investors and potential investors can assess company’s profitability and liquidity. In addition to return, investors and potential investors have to consider risks. Risk that arises from factors that are external to the organization is called systematic risk. The population used in this study is companies listed in LQ45 year 2015-2019. The sampling technique used is purposive sampling technique in order to obtain 25 samples of companies that met the research criteria. The type of data used is secondary data in the form of financial reports accessed through companies’ websites, stock prices and dividends from Yahoo Finance, journals, and literature books. The data processing and analysis techniques used in this study are statistic descriptive, classical assumption tests, hypothesis testing which includes the t statistical test and F statistical test. The results showed that partially, the variables of profitability, liquidity, and systematic risk cannot be stated to have an effect on stock return. Simultaneously, the variables of profitability, liquidity, and systematic risk cannot be stated to have an effect on stock return.   Keywords: profitability, liquidity, systematic risk, stock return, LQ45.
INVESTASI DAERAH DAN E-GOVERNMENT SERTA IMPLIKASINYA TERHADAP KEMANDIRIAN DAERAH Ibnu Hamzami Ulfi
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5259.21-40

Abstract

Regional independence is still homework for most local governments, as can be seen from small contributions of most local governments. This study aims to examine empirically the effect of regional investment and e-government on regional independence with samples of 33 provinces in Indonesia in 2019. Regional investment is measured by the amount of long-term investment in the balance sheet, while e-government is measured by the results of the SPBE evaluation. Data processing is using IBM SPSS 26 software with multiple regression analysis methods with qualified requirements in the classical assumption test. Based on the calculation of regional investment, there is a significance value of 0.015. The value is <0.05 so it can be concluded that regional investment has significant effects on regional independency. These results can also be interpreted that funds which are invested by local governments to local companies can contribute in increasing the local income. However, different results were obtained by the e-government variable which produced a significant value of 0.080 and the value is > 0.05, so it can be concluded that e-government has no significant effect on regional independency. These results of study are expected to provide recommendations to local governments to invest continuously in regional companies, especially to those that are productive in generating profits, fixing and improving the electronic-based public services, especially concerning in increasing local income as an important element in regional independence.
MENYELISIK KEPATUHAN PAJAK PELAKU UMKM DI WILAYAH JABODETABEK DARI PERSPEKTIF CREATIVE TAX MORALE Maritsa Agasta Putri; Arief Budi Wardana
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5312.41-60

Abstract

The reason why people pay taxes is still questionable in various tax compliance literatures. Tax morale is believed to be one of the factors that motivate people to pay taxes. This study aims to analyze the determinants of tax morale in influencing the level of tax compliance. Using a questionnaire survey and a multivariate test procedure, this study shows that tax morale and tax compliance can be increased by decreasing the level of corruption, improving the efficiency of government spending, increasing fairness in the taxation system, reducing tax rates, and addressing financial constraints. In addition, this study also proves that there is significant difference on tax morale between age category, while other socio-demographic and socio-economic categories have no significant difference. The results of this study are expected to add references in the tax compliance literature and become a consideration for tax authorities in improving tax compliance.  Keywords: tax morale, tax compliance, MSME.
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Suparna Wijaya; Hanafi Hidayat
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5331.61-79

Abstract

The tax avoidance practices by companies in Indonesia causes tax revenue targets to be difficult to achieve. This study aims to determine the effect of earning management and transfer pricing on the tax avoidance. The object of research is agricultural sector companies listed on Indonesia Stock Exchange in the 2016-2020 period. The data used is secondary data consisting of 35 financial reports picked using purposive sampling as sample selection method. Data analysis was performed using Common Effect Model-GLS Weights. The test results show that accrual earning management has no significant effect on tax avoidance, real earning management through operating cash-flow and real earning management through overproduction has significant negative effect on tax avoidance. However, real earning management through discretionary expense and transfer pricing has significant positive effect on tax avoidance. Keywords: tax avoidance, earning management, transfer pricing
TAX, TUNNELING ACTIVITIES, CORPORATE GOVERNANCE AND TRANSFER PRICING DECISION Ferry Irawan; Dina Vara Sari
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5334.80-96

Abstract

Multinational firms consider several factors to decide transfer prices in a-related party transaction. The Purpose of this study was to determine the effect of tax, tunneling activities, and corporate governance on transfer pricing with cash holding as mediating variable. This research used a quantitative approach and panel data analysis by taking data samples from 53 manufacturing companies listed on the IDX in 2013-2019, which met the research criteria as previously set. The result stated that tunneling activities and corporate governance have a significant positive effect on transfer pricing, while the tax has negative effect on transfer pricing. Tax, tunneling activities and corporate governance has no effect on cash holding. Thus, the effect of cash holding cannot intervene the effect of tax, tunneling activities and corporate governance on transfer pricing. In the future, tax authority can narrow the scope of transfer pricing investigation by examinating elements in financial report.  Keywords: cash holding; corporate governance; transfer pricing; tax; tunneling activities
RESPON PASAR ATAS PENGUNGKAPAN KEBERLANJUTAN PADA PERUSAHAN PERBANKAN DI INDONESIA: PERAN UKURAN PERUSAHAAN Amrie Firmansyah; Navelya Hadi; Sheila Sheila; Estralita Trisnawati
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5339.97-111

Abstract

This study examines the effect of sustainability disclosure on firm value and examines the moderating role of firm size in the association between sustainability disclosure and firm value. This research data uses data and information on financial statements and stock prices of financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. Data obtained from www.idx.co.id and www.finance.yahoo.com with an observation period of 2018-2020. Based on purposive sampling, this study obtained a total sample of 47 observations. Hypothesis testing is done by multiple linear regression. The results show that the disclosure of sustainability reports does not affect firm value. In addition, firm size does not have a role in strengthening the effect of sustainability disclosure on firm value. This research indicates that the Financial Services Authority needs to develop sustainability disclosures under globally applicable standards. In addition, the Indonesia Financial Services Authority needs to supervise the implementation of sustainability disclosures carried out by companies in the banking sub-sector in Indonesia.
INDEKS PEMBANGUNAN MANUSIA PADA KABUPATEN/KOTA DI SUMATERA UTARA: EFEK MEDIASI BELANJA MODAL Oktaviani Pekiningrum; Puji Wibowo
Bina Ekonomi Vol. 26 No. 1 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v26i1.5340.1-22

Abstract

Fiscal decentralization gives local governments the authority to use revenues to finance local expenditure, one of which is expenditures intended to improve the quality of human development. This study aims to analyze the effect of Local Own Source Revenue (PAD), Special Allocation Funds (DAK), and Surplus of Budget Financing (SiLPA) on the Human Development Index (IPM) through capital expenditure on districts/cities in North Sumatra. This study uses panel data consisting of time series data for 2015-2019 and cross section data for 33 districts/cities in North Sumatra. Hypothesis testing is done by multiple linear regression and path analysis. The results of the study proved that DAK and SiLPA have a positive impact on capital expenditures, while PAD has no impact on capital expenditures. Meanwhile, PAD and DAK directly have a significant positive effect on HDI, while SiLPA has no effect on HDI. In addition, PAD, DAK, and SiLPA indirectly have no significant effect on HDI through capital expenditure.
MENEROPONG DETERMINAN OPINI LKPD KABUPATEN/KOTA DI SUMATERA UTARA Muhammad Iqbal Alal Maula; Puji Wibowo
Bina Ekonomi Vol. 26 No. 1 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v26i1.5341.23-37

Abstract

The financial reports of lower level governments in North Sumatra Province still require serious attention because there are several regions that have not yet obtained unqualified opinions. This study aims to analyze the factors that influence BPK's audit opinion on those financial statements. This research observes financial reports and reports on the results of BPK audits during the 2016-2018 period. The sample selection method was purposive sampling and obtained 31 districts / cities. The panel data analysis used in this research is the random-effect model. Based on the results of statistical tests, the number of audit findings is proven to have a negative impact on the quality of financial reports. Meanwhile, the level of financial statement disclosure and regional characteristics cannot explain the variation in audit opinion between regions.

Page 36 of 44 | Total Record : 431

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