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Lilik Indrawati
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INDONESIA
BIP'S : Jurnal Bisnis Perspektif
Published by Universitas Katolik Darma Cendika
ISSN : 19794932     EISSN : 27152596     DOI : 10.37477/bip
Core Subject : Economy,
Economics, Econometrics & Finance
BIPs Jurnal Bisnis Perspekti merupakan jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Unika Darma Cendika Surabaya. BIPs Jurnal Bisnis Perspektif sebelumnya bernama Jurnal Darma Cendika Manajemen & Akuntansi, yang ditujukan terutama untuk mempublikasikan pemikiran, gagasan, hasil kajian, dan penelitian dari dosen Fakultas Ekonomi Unika Darma Cendika. BIPs Jurnal Bisnis Perspektif diterbitkan setiap 6 bulan sekali pada bulan Januari dan bulan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 10 No 2 (2018): Juli" : 6 Documents clear
Tingkat Kepatuhan Wajib Pajak UMKM Di Jawa Timur, Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.484 KB) | DOI: 10.37477/bip.v10i2.56

Abstract

Micro, small and medium-sized enterprises play an important role in national economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%.
Pengendalian Tunneling Dalam Asset Utilization: Sebuah Tinjauan Teoritis Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.464 KB) | DOI: 10.37477/bip.v10i2.57

Abstract

Johnson et al. (2000) define tunneling as the transfer of resources out of the company for the benefit of controlling shareholders. This study will focus on institutional ownership and debt policy which will be further investigated as a control mechanism that occurs in asset utilization and has an impact on company performance. The results of the theoretical review of this study, namely institutional ownership and debt policy can control tunneling in asset utilization. Control mechanisms through institutional ownership of company performance can occur because institutional shareholders are very interested in company performance because a large portion of institutional shareholders' wealth is directly related to the company's wealth. The control is relevant to the owner because it is related to wealth that is tied to the company it owns, so that through increasing the proportion of institutional ownership it can reduce agency costs that arise, especially in the case of asset utilization of the company through supervision carried out. The control mechanism through debt policy on company performance can occur because the debt policy is carried out by the owner by transferring it to the banks or creditors to conduct supervision so as to maximize the performance of the company. The control becomes relevant because it is related to funds lent by banks or creditors to the company so that the company is expected to be able to pay interest and principal loans when due.
Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah Paskanova Christi Gainau
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.481 KB) | DOI: 10.37477/bip.v10i2.58

Abstract

This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.
Implementasi Lean Canvas Pada Project Corporate Entrepreneurship Eric Harianto
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1695.289 KB) | DOI: 10.37477/bip.v10i2.59

Abstract

The purpose of this research is to (1) identify project corporate entrepreneurship with the application of lean canvas; (2) identify constraints in the application of lean canvas in corporate entrepreneurship projects; (3) identify the benefits contained in the application of lean canvas in corporate entrepreneurship projects. Data is collected from October 2018 to December 2018. The method used is descriptive research method with qualitative approach. The researcher conducted interviews with 5 informants. The analysis tools used are lean start up and lean canvas. The data analysis techniques used is Creswell data analysis techniques (2014). The results of this study are (1) project corporate entrepreneurship can be implemented in nine lean canvas blocks and can easily see the concept of optimization model and linkages between nine blocks in lean canvas; (2) the most difficult constraints experienced are when filling key metric blocks and unfair advantages in the lean canvas; (3) the researcher can easily analyze project corporate entrepreneurship in determining future strategies in order to find out which projects are effective or not to be continued or developed based on the achievement measured in the key metric blocks in one of the lean canvas blocks and the integration of nine blocks in lean canvas.
Analisis Manajemen Risiko Pada Perusahaan Perbankan Yang Go Public Deograsias Yoseph Y.F.
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.554 KB) | DOI: 10.37477/bip.v10i2.60

Abstract

The expanding banking growth is followed by the increasing number of risks that must be faced by banks. Along with the external conditions of the banking sector which were increasingly troubled by the threatening risks, Bank Indonesia required each bank to have an integrated risk management system. To minimize this risk, Basel II is applied to improve the standards for banks that go public in order to manage risk management properly. As a financial intermediary, the implementation of risk management is very important for banks to reduce losses. Maximum risk management for banks can ensure banks will survive destruction if a bad situation occurs. With the increasingly complex risks in the banking industry, Good Corporate Governance practices are needed. These efforts are carried out to avoid a banking crisis in the future.
Capaian Kemampuan Berpikir Reflektif Mahasiswa Peserta Mata Kuliah Akuntansi Manajemen Antar Semester Trisye Natalia Kilay
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.53 KB) | DOI: 10.37477/bip.v10i2.61

Abstract

The purpose of study is to investigate empirically the differences in achievement of reflective thinking skills for management accounting courses between different semester students at the same time. There were 68 students of the Accounting Study Program at the Faculty of Economics, Darma Cendika Catholic University who took Management Accounting courses in the odd semester 2018/2019, which had filled out the research questionnaire, but only 66 questionnaires were feasible to be processed. The hypotehesis examined by using manova. Based on the results of quantitative data processing using SPSS, only reflections are seen different between semesters but this study failed to confirm the differences in habitual action, understanding, and critical reflection between semesters taking management accounting courses at the same time.

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