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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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HUBUNGAN SERVICE RECOVERY DENGAN MINAT BELI ULANG PADA KONSUMEN ANAK-ANAK (STUDI KASUS PADA BEBERAPA OUTLET McDONALD S DI KOTA BANDUNG) Nina Septina
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.755 KB) | DOI: 10.26593/be.v7i2.608.%p

Abstract

Recently, the kids had have treated specially as a cluster of potential buyer. One of a number companies which is smartly targeted kids as their customer is McDonalds. Service failure, which occurs on delivering the product, could make consumer dissatisfied, and then will decrease their intention to re-purchase. The goal of this research is to find relation between service recovery and intention to re-purchase on kids customer at McDonalds. Data collected by interviewing 147 respondent. This research find out that the effort on service recovery had succeed on decrease dissatisfied that feel by kid customer, even more, it increase kids intention to re-purchase. The benefit of service recovery is higher than the cost spending in recovery effort. Based on that researcher recommend to keep on giving the recovery in a service if a failure occur.
PENTINGNYA PEMAHAMAN ASPEK BUDAYA KONSUMEN DALAM MENGIMPLEMENTASIKAN PROGRAM PEMASARAN FX Supriyono
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.736 KB) | DOI: 10.26593/be.v7i2.609.%p

Abstract

This paper discusses about the importance of cultural aspects within the environment. This is mostly important whenever the market goes globally, because the larger market means the most differential taste will be. The differences in cultural background of the consumers cause the differential in consumer's taste. That's why the marketers should consider the cultural aspects of the consumers. Cultural consideration in the marketing programs will create growths of the enterprises because of the acceptance of the products and the acceptance of the way the products are promoted. Therefore, the observations of cultural patterns of the consumers should always be done accurately. By doing the accurate observations, the marketers can designing good decisions about the strategies and the marketing programs.
PERAN AKUNTAN DATAM PENERAPAN GOOD CORPORATE GOVERNANCE Paulina Permatasari
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.481 KB) | DOI: 10.26593/be.v7i2.610.%p

Abstract

Comprehensive Corporate Governance concept start growing since' The New York stock Exchange Grash 'on October 1987, where there were many multinational company rccorded in New York stock Exchange, had big financlal losses. At that time, for hidding the internal problem in their company, many excecutlves did ' window dressing ' and also , financial engineering'. Triggering wlth that event, many Good Corporate Govemance concept are developed. At the same time, Accountant are forced to accommodate excecutives in implementing GCG in their companies.
PERAN SUPPLY CHAIN MANAGEMENT DALAM PENINGKATAN CUSTOMER VALUE Christin .
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1206.344 KB) | DOI: 10.26593/be.v7i2.611.%p

Abstract

Supply Chain Management (SCM) concept is an innovation of scientific development process. It comes to light because of drastic changes that occur in global industrial environment, such as more fierce competition, more demanding consumers and stockholders, shorter product life cycle and also information technology which grows very fast. In applying this concept, many requirements are needed, such as vision and support from top management, government's support and the capability of adopting the technology. Although this concept is not easy to perform, it is beneficial for the company as it can help a company achieve its customer value. Moreover, a company which applies this concept can reduce costs and give a quick response to the customer. Finally, the company that is successful in achieving customer value will be able to survive in the global market for it will create customer loyalty.
PERBANDINGAN ANTARA DUA PENDEKATAN NORMALISASI DATA HINGGA KONDISI FOURTH NORMAL FORM (4NF) Michael Iskandar
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.559 KB) | DOI: 10.26593/be.v7i2.612.%p

Abstract

Data normalization is a technique used to create databases that are able to store data in an effective and efficient manner. This, in turn, will ensure the integrity of the data contained within those databases. The process of normalizing a database from completely unnormalized to its ultimate form is a gradual one, and in practical terms this is commonly thought of as necessitating at least four steps, each of which is marked with a specific "normalized form", usually annotated as 1NF, 2NF, 3NF, and 4NF. This paper compares two different approaches to achieve 4NF. The first method comprises the four steps usually described in books and articles, while the second approach needs only two-and-a-half of those steps to attain 4NF.
PERGESERAN PERAN DEPARTEMEN FINANCE DALAM ORGANISASI PADA TAHUN 2010 Rosita Widjojo
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.265 KB) | DOI: 10.26593/be.v7i2.613.%p

Abstract

The rapid development of IT has removed many of the tasks which traditionally defined the finance department. Manual ledgers disappeared many years ago. Manual transaction processing is going the same way, replaced by electronic commerce. The need for financial knowledge is no longer restricted to finance. There is much greater awareness of the financial implications of decisions throughout organizations. It is a necessary part of business. Equally, business knowledge is more highly valued than technical accounting expertise. Much of the traditional finance department is moving out into the business, which means that the finance director is losing much of his or her traditional domain. Finance directors that see it as an opportunity are more likely to prosper.
SISTEM PEMBERIAN KODE PADA DATA Amelia Setiawan
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.545 KB) | DOI: 10.26593/be.v7i2.615.%p

Abstract

Coding systems is the assignment of symbols such as letters and numbers to provide specific identification of an object. Effective code provide unique and concise information of an object. In many cases, coding is used for making classification schemes that is useful for accounting systems. A coding systems consist of character set that is symbols that are used to define something. Accountants commonly use coding systems when they design chart of accounts.
Concepts For Deferred Tax Accounting Ancelmus Firdi E.
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.341 KB) | DOI: 10.26593/be.v8i1.616.%p

Abstract

It must be recognized that we are considering tax accounting to be followed in financial statements prepared in accordance with generally accepted accounting principles (GAAP). Financial statements prepared in accordance with tax law and regulation, or fiscal financial statements, may or may not be in accordance with GAAP. Their primary purpose is to be used as a basis for determination of tax liability or compliance, not a fair presentation of financial position or results of operations. Only when the difference between GAAP and tax rules are not material should tax basis statements be considered to be in accordance with GAAP. Tax Payable (Liability) Method is widely used in Indonesia since it is one of the methods of tax accounting that In line with Indonesian Accounting Standard. (SAK). However this method did not consider the future effects of timing differences between net income accounting based calculation versus net income tax based calculation. Another Liability Method, which is part of deferred tax accounting, was the right method if we want to consider any future tax effect exist because of timing differences.
Hubungan Antara Persepsi-Keadilan, Kepercayaan dan Komitmen dari Konsumen Pengadu-Keluhan Leokadia Retno Adriani
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.02 KB) | DOI: 10.26593/be.v8i1.617.%p

Abstract

Complaint is a form of consumer complain behavior. Complainants evaluate their complaining experience by their perceived-justice, which will influence their satisfaction, trust and commitment to the firm. This research finds that cellular-phone operator complainant's perceived-justice has the effect on complainant's trust and commitment, with satisfaction as an intervening variable.
Perbandingan Pengendalian Intern dan Pengendalian Manajemen Dalam Hubungannya Dengan Agency Theory Hamfri Djajadikerta
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.282 KB) | DOI: 10.26593/be.v8i1.619.%p

Abstract

The agency theory deals with agency problems resulting from conflicts of interest that may emerge in contractual relationships. Agency relationship is a contract under which one or more persons (the principal(s)) engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. Differently informed or uncertain and different subjective interests give rise to conflicts of interest between contracting partners. If both parties to the relationships are utility maximizers, there is a good reason to believe that the agent will not always act in the best interests of the principal. Principals is concerned with how these agency problems can be minimized. In accounting domain, internal control systems and management control systems are two tools which principals have created to minimized the problem. The internal control systems is more concerned to rules and monitoring aspect to control the agent. The management control system is a process to influence agent with incentive contract thus it more concerned to human behavior aspect.

Page 8 of 44 | Total Record : 431

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