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Contact Name
Amelia Setiawan
Contact Email
binek.fe@unpar.ac.id
Phone
+628156162858
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binek.fe@unpar.ac.id
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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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INDONESIA
Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
ISSN : 08530610     EISSN : 2442675X     DOI : https://doi.org/10.26593/be.v25i1
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.
Articles 431 Documents
BAGAIMANA PERKEMBANGAN KEUNTUNGAN TIDAK NORMAL BUYBACK STOCK PERUSAHAAN BUMN SAAT PANDEMI? Mohammad Arridho Nur Amin
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.5456.1-11

Abstract

Penelitian ini bertujuan menganalisis serta melihat seberapa besar abnormal return saham serta trading volume activity sebelum buyback saham, awal pelaksanaan buyback saham, serta di akhir pelaksanaan buyback saham perusahaan BUMN pada kondisi pandemi Covid-19. Sampel yang digunakan merupakan perusahaan BUMN yang mela­ku­kan corporate action berupa buyback stock pada masa Pademi Covid-19. Hasil yang didapat menunjukkan pada periode sebelum pelaksanaan buyback stock, abnormal return masih menunjukkan hasil negatif, namun abnormal return positif terjadi di periode awal pelaksanaan buyback stock pada beberapa perusahaan BUMN, serta bertambah banyak abnormal return positif pada akhir masa pelaksanaan buyback stock perusahaan BUMN, disamping itu pada uji beda yang dilakukan didapatkan hasil bahwa tidak terdapat perbedaan abnormal return dan trading volume activity sebelum dan sesudah buyback saham.  
PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU Anastasia Susty Ambarriani Sunaryo; Ch Wiwik Sunarni; Pratiwi Budiharta
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.5700.12-29

Abstract

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.
PENGARUH INVESTASI DAN PEMBANGUNAN MANUSIA DALAM PENGENTASAN KEMISKINAN DI INDONESIA Dimas Bayu Nur Irvanie; Jihad Lukis Panjawa
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.6001.30-43

Abstract

This study aims to examine the short-term and long-term effects of foreign direct investment, human development, economic growth, and electricity infrastructure on poverty alleviation efforts, which are proxied by the number of poor people below the national poverty line in Indonesia. The data used are time series data from 1996 to 2019, the methods used are Auto Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) or ARDL-ECM. The results of this study indicate that in the short term foreign direct investment and human development index variables have a significant negative effect on poverty. And in the long term, only the electricity infrastructure variable has a significant negative effect on poverty in Indonesia. Meanwhile, the economic growth variable does not have a significant effect, either in the short or long term, on poverty in Indonesia.
FAKTOR YANG MEMENGARUHI MINAT BERINVESTASI PADA MAHASISWA UNIVERSITAS PGRI MADIUN Tika Putri Lestari; Liana Vivin Wihartanti; Farida Styaningrum
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.6041.44-57

Abstract

This study aims to analyze and measure the influence of financial literacy, self-efficacy, social environment, and technological advances on the investment interests of PGRI Madiun University students. The research design used is quantitative research using the explanatory research method. The data source used is primary data. The total population is 210 students, and the sampling technique  used is purposive random sampling using the Slovin formula. The data techniques used in this study are descriptive analysis, instrument testing, classical assumption test, the multiple linear regression test, the t test, and the coefficient of determination test with the help of SPSS software program version 25. These results show that financial literacy, self-efficacy, and technological advances have a significant positive effect on investment interest. While in this study the social environment variable didn’t have a significant positive effect on investment interest.
SIMULASI DAMPAK PEMULIHAN SEKTOR PARIWISATA PASCA PANDEMI COVID-19 TERHADAP PEREKONOMIAN BALI Sotya Fevriera; Bagas Kusuma Tjandra
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.6076.58-76

Abstract

During the Covid-19 pandemic, Indonesian government prohibited foreign tourist to enter Indonesia. It hit Bali’s economics. As the condition improved, the Ministry of Tourism and Creative Economy (MoTCE) is targeting an increase in number of tourist in Bali. This research among others aims to simulate MoTCE’s target on Bali’s economic output and employment. Data used in this research are Bali’s input output table of 17 industrial origins in 2016, survey of tourist length of stay and expenditure in Bali in 2019, and number of tourist in Bali in 2021. The analysis method employed to achieve the goal is multiplier effect analysis on output and employment. The simulation results show, besides the Accommodation, Food and Drink Provision sector, 3 sectors with the highest impact of percentage increase, both for output and employment, are: (1) the Energy and Waste Processing sector; (2) Agriculture, Forestry, and Fisheries sector; and (3) Wholesale and Retail Trade, Car and Motorcycle Repair sector.
COVID-19, UPAH, DAN PENGANGGURAN: STUDI EMPIRIS DI INDONESIA Lestari Agusalim; Agnia Zakia Putri
Bina Ekonomi Vol. 27 No. 1 (2023): 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.v27i1.6121.77-100

Abstract

Unemployment is one of the problems faced by every country, and Indonesia is no exception. The opened unemployment rate during the Covid-19 pandemic increased dramatically compared to the previous year. Many factors affect the increase in the unemployment rate, one of which is wage policy. This study aims to analyze labor conditions in Indonesia before and during Covid-19 and analyze the effect of wages on unemployment before and during the pandemic in Indonesia. The analytical method used, namely the fixed effect model, with panel data for 12 years (2010-2021) in 33 provinces in Indonesia. The results obtained in general are that an increase in wages reduces unemployment, but if wages are increased during the Covid-19 pandemic, it will increase unemployment in Indonesia.
STUDI PENGGUNAAN DATA GOOGLE TRENDS: KASUS PERAMALAN TINGKAT PENGANGGURAN USIA MUDA D. S. Priyarsono; Siti Magfirotul Laelia
Bina Ekonomi Vol. 27 No. 2 (2023): 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.v27i2.5276.1-24

Abstract

Google Trends data is an unbiased sample of search data produced by the Google search machine. This data represents the number of searches for a specific keyword using the search machine.  The availability of this free of charge data creates various opportunities of utilization for forecasting economic variables.  On the other hand, data produced by standard methods (using surveys) cannot be issued very frequently because of financial constraints and the limited mobility during COVID-19 pandemic.  This article reports a methodological study on the use of Google Trends data. The objective of this study is to show that the use of Google Trends data can improve the quality of forecasting.  To achieve the objective, youth unemployment data are utilized and prepared for analysis of Autoregressive Integrated Moving Average.  The quality of forecasting utilizing additional Google Trends data is compared with that without involving Google Trends data.  It is concluded that the quality of the forecasting using the first method is better than that of the second one.  This conclusion implies that utilizing Google Trends data can potentially improve the quality of forecasting and partially solve the problem of data scarcity resulted from financial constraints and the COVID-19 pandemic.
PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL Gede Dwipa Ria Narasara; Diah Widyawati
Bina Ekonomi Vol. 27 No. 2 (2023): 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.v27i2.6002.124-140

Abstract

Illegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future.
DETERMINAN DEFISIT NERACA TRANSAKSI BERJALAN DAN DEFISIT ANGGARAN: TWIN DEFICIT INDONESIA Chrisna Ludfernando; Edy Yusuf Agung Gunanto
Bina Ekonomi Vol. 27 No. 2 (2023): 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.v27i2.6057.141-160

Abstract

The global crisis has pushed Indonesia into external and internal imbalances. In this case, the current account deficit is one of the important issues related to external balance because it is related to Indonesia's foreign exchange reserves. A crisis causes not only external imbalances but also causes internal imbalances. The Indonesian government uses the State Revenue and Expenditure Budget (APBN) as an instrument in achieving internal balance, but Indonesia implements a deficit budget policy so that with this condition Indonesia experiences a twin deficit. This study aims to analyze the determinants that cause a deficit in the current account balance and government budget. The government budget, exchange rate, economic growth, commodity price index, and trade openness variables are used to analyze the current account balance determinants. Meanwhile, to analyze the determinants of the government's budget, the variables of economic growth, inflation, and interest rates are used. The analytical tool used is the Error Correction Model (ECM). The results showed that the variables of economic growth, commodity price index, and trade openness had a significant negative effect on the current account balance in the long and short term. The government budget variable has a significant positive effect in the short term on the current account balance, while the exchange rate variable has a negative and significant effect on the current account balance in the long term. In the determinants of the government budget, the variable of economic growth has a significant positive effect in the long and short term, while the inflation variable has a significant negative effect in the long and short term. However, the interest rate variable has no significant effect in the long and short term.
RANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN KOPERASI PAGUYUBAN KARYAWAN DEKABE JAWA TIMUR Titin Nur Hidayah; Hariadi Yutanto; Ellen Theresia Sihotang
Bina Ekonomi Vol. 27 No. 2 (2023): 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.v27i2.6132.161-176

Abstract

The rapid development of information technology has brought changes to all aspects of individuals and organizations, one of which is cooperatives. The Cooperative Association of Pakar Dekabe employees (Pakar Dekabe Cooperative), has trading and service business activities. Its trading business activities are related to buying, selling, and managing merchandise inventory that require recording and reporting. Recording sales as inventory expenditure is still done manually. Inventory is updated at the end of the current month period. This has an impact on inventory information that is not up-to-date and there is the potential for physical discrepancies to occur in recording. In this regard, the purpose of this study is to develop an inventory accounting information system through the Excel for Accounting (EFA) application to produce financial information accurately and qualified for stakeholders. The result of this study is the design of the EFA with the development of the number of working sheets from three become 11 sheets in order to detail the recording transactions, avoid the occurrence of physical discrepancies and recording inventory and also simplify the process of preparing financial reports as part of the internal control implementation.

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