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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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PERAN LEVERAGE DALAM HUBUNGAN ANTARA INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN PENGHINDARAN PAJAK Raainaa, Nural Achmad; Firmansyah, Amrie
Bina Ekonomi Vol. 29 No. 2 (2025): 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: 10.26593/3e7qd021

Abstract

Tax revenues represent the primary source of government income in Indonesia, with corporate income tax contributing significantly to the State Budget (APBN). However, the increase in tax realization often does not correspond to the nation’s tax potential, partly due to corporate tax avoidance practices. This study aims to analyze the effect of capital and inventory intensity on tax avoidance, with leverage as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This sector was selected due to its relatively stable characteristics against changes in economic cycles and its capital-intensive nature in supporting operational activities. This study uses 132 firm-year observations obtained from the companies' annual financial reports. The analysis was conducted using a panel data regression method and a fixed-effects model. The results show that capital intensity positively affects tax avoidance, meaning that the higher the proportion of fixed assets in a company's asset structure, the greater the opportunity for management to engage in tax planning through depreciation policies and operational cost classification. Conversely, inventory intensity does not significantly influence tax avoidance, as inventory value better represents supply chain efficiency and production stability than fiscal strategy. Furthermore, leverage is not proven to moderate the relationship between capital intensity and inventory intensity with tax avoidance, indicating that debt-based funding structures do not influence tax avoidance behavior in stable sector companies such as non-cyclical consumer sectors. These findings strengthen empirical evidence that fixed asset structure is a key determinant of corporate tax planning practices. At the same time, debt use plays a greater role in supporting long-term productive investments. The policy implications of this study emphasize the importance of fiscal oversight of asset-intensive companies by the Directorate General of Taxes (DGT), as well as the need for the Financial Services Authority (OJK) to promote greater transparency in tax policy disclosures in annual reports and corporate sustainability reports.
PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL Ria Narasara, Gede Dwipa; Widyawati, Diah
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.
DAPATKAH TEKNOLOGI INFORMASI MEMENGARUHI KINERJA PEREKONOMIAN? (SEBUAH KAJIAN SPILLOVER DI PULAU SUMATERA) willyana, aan budhi; Tanur, Erwin
Bina Ekonomi Vol. 28 No. 1 (2024): 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.v28i1.6056.1-20

Abstract

Mastery of information technology and improvement of human quality is one of the efforts to increase economic output in a region. This study aims to see the effect of information technology on the performance of economic's achievement in Sumatera with the quality of population as a variable control, as well as the possibility of spatial effects between regions in it. The analysis uses panel data covering 154 districts/cities in Sumatera from 2011-2021. Scatterplot analysis and correlation matrix show a positive and strong correlation between the variables of information technology and HDI on economic performance. The results of the Global Moran and Local Moran tests also show a significant spatial effect in terms of the use of information technology and the GRDP per capita of districts/cities in Sumatera. In addition, hot-spots (high-high clusters), cold-spots (low-low clusters), and spatial outliers are formed and show a persistent pattern in 2011 and 2021. The spatial and nonspatial economic performance modeling also shows that computer use is a vital factor affecting regional performance in Sumatera. The spills-over effect that causes positive spatial interactions also indicates that economic progress in an area will affect economic progress in adjacent areas.  
ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA Glori, Natallia; Widjaja, William
Bina Ekonomi Vol. 28 No. 1 (2024): 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.v28i1.6229.21-32

Abstract

Shopping online through e-commerce in Indonesia is currently growing rapidly. Such as Shopee, Tokopedia, Lazada, Bukalapak, Bli-bli and more. The purpose of this research is to find out whether there are differences in promotion, product diversity and ease of use between Shopee and Tokopedia, which are the pioneers of e-commerce in Indonesia. This research is included in the type of comparative research using quantitative methods. Data collections using a questionnaire with a Likert scale. The number of respondents reached was 300 respondents with a distribution of 150 respondents for each object. The sampling used in this research is purposive sampling which is included in non-probability sampling. While the analysis used is the Mann Whitney difference test with the help of SPSS software version 25. The results showed that only the promotion variable has a significant difference between Shopee and Tokopedia or Ho is accepted, with a significance of 0.04 which is less than 0.050. As for the variables of product diversity and ease of use, there is no significant difference. Each has a significance value of 0.326 for product diversity and 0.432 for ease of use which is greater than 0.050 so that Ho is rejected.
KINERJA BANK: PENGARUH LAPORAN KEBERLANJUTAN, KUALITAS LABA, DAN MODAL INTELEKTUAL Putri Hulu, I’is Intan; Utami, Wiwik
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.v27i2.6269.177-193

Abstract

This study aims to examine the effect of the quality of sustainability reports and earnings quality on bank performance as a proxy for return on assets and price earnings ratio with intellectual capital as a moderating variable. The population of this study were banking companies listed on the IDX for 2018-2021 with a total of 46 companies. Determining the number of samples was carried out using a purposive sampling technique and selected based on criteria of 28 companies for a period of 4 years so that 112 samples were obtained. Regression analysis method on panel data using the Eviews 12 program. The results of this study indicate that the quality of sustainability reports has a significant negative effect on ROA. Earnings quality has a positive and significant effect on ROA. Report quality has a positive and significant effect on PER. Earnings quality has no significant effect on PER. ROA has a positive and significant effect on PER. Intellectual capital is able to moderate the influence of the quality of sustainability reports on PER. Intellectual capital cannot moderate the effect of sustainable earnings quality on PER. Intellectual capital cannot moderate the effect of ROA on PER
PENDAPATAN RUMAH TANGGA MANTAN PELAKU ILLEGAL LOGGING TAMAN NASIONAL MERU BETIRI JEMBER Ihsannudin, Ihsannudin; Mukti, Mohamad Wisnu
Bina Ekonomi Vol. 28 No. 1 (2024): 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.v28i1.6497.47-58

Abstract

Meru Betiri National Park was one of the national parks in Indonesia which has the main function as a biodiversity conservation area. An area covering an area of 66,068.55 hectares is under threat from deforestation with the loss of forest cover covering an area of 3,382 hectares or 6.5% of the area, one of which is caused by illegal logging activities. Taking into account this condition, the Meru Betiri National Park Office is taking a preemptive approach through economic empowerment for the households of ex-illegal loggers. The aim of this research is to determine: 1) Household income of ex-illegal loggers, (2) differences in household income of ex-illegal loggers based on their type of income. The location of this research is Sanenrejo Village and Andongrejo Village, Tempurejo District, Jember Regency with 71 respondents from households of ex-illegal loggers. For the first objective of this research, quantitative descriptive analysis was used and for the second objective, the independent sample t test was used. According to the findings of this research, the average household income of ex-illegal loggers is IDR 2,384,823 per month. The household income of ex-illegal loggers from the agricultural and non-agricultural sectors has significant differences. This shows that non-agricultural income sources for ex-illegal loggers households have greater opportunities to be developed while still paying attention to non-agricultural sector income sources.
KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA Yusuf, Maulana; Honggowati, Setianingtyas
Bina Ekonomi Vol. 28 No. 1 (2024): 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.v28i1.6568.33-46

Abstract

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay.
EFEKTIVITAS BANTUAN UMKM DAN STRATEGI PENGUATAN UMKM DI KOTA MAGELANG Hutajulu, Dinar Melani; Islami, Fitrah Sari
Bina Ekonomi Vol. 28 No. 2 (2024): 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.v28i2.6970.96-110

Abstract

The condition of SMEs during the COVID-19 pandemic requires support from the government. So that the government provides assistance to keep MSMEs afloat. The research aims to determine the effectiveness of government assistance to MSMEs and determine the appropriate strengthening strategy. The research was conducted in Magelang City with the object of research, namely the recipients of BPUM assistance in 2021 as many as 32 respondents. The method of data collection was carried out by observation, interviews, and filling out questionnaires. The analysis in this study includes descriptive analysis, one sample chi-square test analysis, Wilcoxon-signed rank test analysis, and SWOT analysis. The results show different opportunities for each micro-enterprise in obtaining BPUM assistance based on the length of business, type of business, and type of product. Another finding is that BPUM assistance is effective in increasing micro-enterprises in terms of capital, production and added value. However, it is not effective in increasing the workforce. Strategies such as unique products, good relations with partners, mastery of digital marketing, promotion, improving the quality of human resources, innovation and utilization of tourism potential are the right strategies to implement.
ANALISIS SEKTOR UNGGULAN KABUPATEN PANGANDARAN Arifin, Farid
Bina Ekonomi Vol. 29 No. 1 (2025): 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.v29i1.7163.%p

Abstract

The Local Government needs to carry out economic development appropriately, to achieve this goal the local government needs to accelerate the process of improving the regional economy by considering the potential of the region. This research was conducted with the aim of identifying the economic sectors of new autonomous regions such as Pangandaran Regency. The research method used in this research is descriptive quantitative, using the Location Quotient typology class and Shift-share analysis. The results of the study found that the Location Quotient Typology Analysis shows that the leading and potential sectors in Pangandaran Regency are the wholesale and retail trade sector; the car and motorcycle repair sector, the transportation and warehousing sector, the accommodation sector and the provision of food and beverages, the real estate sector, the corporate services sector, the government administration sector, defence, and the mandatory social security and education services sector. Based on the results of the shift-share analysis, it is known that the water supply, waste management, waste and recycling sector, transport and warehousing sector, accommodation and food supply sector, real estate sector, corporate services sector, and other services sector, are sectors that are growing rapidly and have competitiveness in Pangandaran Regency.
EFFECTS OF FISCAL REDISTRIBUTION ON GENDER DEVELOPMENT IN INDONESIA: AN ANALYSIS OF THE CHARACTERISTICS OF FISCAL ACCEPTANCE Hardinandar, Fajrin; Muhammad Firmansyah; Rizky Amelia
Bina Ekonomi Vol. 28 No. 2 (2024): 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.v28i2.7328.155-164

Abstract

Indonesia is still ranked 104th in the world in terms of gender development and is below other ASEAN countries namely Singapore, Malaysia, Viet Nam, and the Philippines. The purpose of this study is to analyze how fiscal redistribution influences gender development through different characteristics in each fiscal revenue with the GMM method. The results show that Gross Regional Domestic Product is influenced by Locally-Generated Revenue, General Allocation Fund, and Tax Sharing. While Specific Allocation Fund and Natural Resources Revenue Sharing worsen Gross Regional Domestic Product. But in the long run, all the effects that worsen Gross Regional Domestic Product are corrected and have an impact on increasing Gross Regional Domestic Product in Indonesia. Then Gender Development Index is influenced by Gross Regional Domestic Product, Locally-Generated Revenue, and General Allocation Fund, while the role of Specific Allocation Fund and Tax Sharing worsens Gender Development Index but in the long run, will increase and increase Gender Development Index. The different types of fiscal revenues also influence the Gender Development Index response as a consequence of the unique characteristics of each fiscal revenue variable. Our suggestion is that local tax sources paid to the center allocated through the balance fund need to consider gender aspects.

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