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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
 1 
Search results for , issue "Vol 5 No 2 (2013): Juli" : 6 Documents clear
Pengaruh Managerial Ownership Dan Institutional Ownership Terhadap Leverage : Sebuah Tinjauan Teoritis Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.179 KB) | DOI: 10.37477/bip.v5i2.130

Abstract

This study aims to examine how the effect of managerial ownership and institutional ownership to leverage the company's policy in Indonesia using research literature review. According to analysis carried out showed that managerial ownership and institutional ownership has an influence on leverage, so the company must pay attention to the influence that mav result from managerial ownership and institutional ownership in the company in lndonesia.
Keberlanjutan Kurikulum Berbasis Kompetensi Dalam Meningkatkan Mutu Pendidikan Akuntansi Pada 5 (Lima) Perguruan Tinggi Swasta Di Surabaya Anita Permatasari; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2936.297 KB) | DOI: 10.37477/bip.v5i2.131

Abstract

Curriculum as a high education implementation tool that has to be dynamic, therefore periodically it is required to be evaluated and enhanced in accordance with the development of knowledge and technology. The current issue is how the continuance of competency-based curriculum increases the quality of accounting education at five private universities in Surabaya. Research question related to graduating competency standard, cuticulum structure, learning materials, syllabus and the learning implementation plan in standing by the learning activity, the role of lecturer in enacting SCL-centered learning method, appraisal of learning result and learning process evaluation. The objective of this study is to examine and to evaluate development process and the continuance of competency-based curriculum implementation to accounting high education. The used research type is qualitative description research with Research and Development (R&D).In the education research there are research of knowledge aspect and education practices, knowledge and curriculum practices, learning practices, knowledge with guidance and counseling practices, and knowledge with education management practices. If they. Are carried out in the accounting education research in order to describe a process of education activity based on what occurs in the field as further study material to find out the shortage and the weakness of accounting education program so that those can be required to improve the curriculum and to adapt to the world of work today. The conclusion which is gained in this research states that the curriculum of bachelor degree’s accounting study program at faculty of economics Wijaya Putra University, faculty of economics Darma Cendika Catholic university and Faculty Of Economics Merdeka University, implementation of KBK’s continuance requires much more gradually and continually improvement. While Faculty Of Business Widya Mandala Catholic University And Indonesia School Of Economics (STIESIA) have applied competency-based curriculum eventhough there is still much that needs to be improved gradually and continually so as to produce the quality of the college itself and the quality of graduates.
Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2133.998 KB) | DOI: 10.37477/bip.v5i2.132

Abstract

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.
Analisis Pengaruh Struktur Aktiva, Tingkat Pertumbuhan Dan Profitabilitas Terhadap Struktur Modal Perusahaan-Perusahaan Makanan Dan Minuman Yang Go Public Di Bursa Efek Indonesia Susiani Susiani
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v5i2.133

Abstract

One of importont decisions on financial management is financing decision. The decision will be contact with how to determine the optimal capital structure. On these problem, each of financial manager very necessary to make consideration about factors will be influence of capital structure. The objective of the research is to analyze the influence of factors, among other things : asset structure, growth rate and profitability of the firms. Population of this research are all of food & beverage company listed at Bursa Efek Indonesia (BEI). The sample includes ten companies registered at BEI. The data analysis instrument employed was multiple regression analysis, Flest and t-test. The results of the research indicate that the factors of the capital structure determiners which have significant effect on capital structure, according to simultantly are assets structure, growth rate and profitability. And according to partially that only profitability which have significant effect on capital structure, but assets structure and growth rate which do not give significant effect on capital structure.
Analisis Fashion Involvement Dan Emosi Positif Terhadap Impulse Buying Pada Matahari Departmentstore Surabaya Thyophoida Wanty Suryani Panjaitan; Maria Widyastuti
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1448.831 KB) | DOI: 10.37477/bip.v5i2.134

Abstract

Nowadays more and more women are found working, ii will also change the shopping style of the women, especially in the world of fashion (clothing) is not an exception in the event of pemberan discount programs, such as the anniversary of the city of Surabaya then we can see a lot of customers visit, especially the female consumer. Changes in shopping style is one effect that caused by working world that make people always want to look up to date in fashion. It is one of the triggers of consuments to buy out of plan, where it occurs outside of consciousness due to a moment of emotion when viewing the product and interesting that displayed on store outlets. The purpose of this study is to find out the influence of fashion involvement and partal positive emotions on the Impulse Buying at the Matahari Department Store Surabaya.
Persepsi Dan Harapan Mahasiswa Terhadap Kualitas Pelayanan Pada Perguruan Tinggi ”X” Di Surabaya V. Ratna Inggawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (995.107 KB) | DOI: 10.37477/bip.v5i2.135

Abstract

This research is to see how student assessment of the quality of service Perguruan Tinggi "X" as a whole based on the dimensions of physical evidence (tangible), reliability in delivering services (reliability), responsiveness in providing the service (responsiveness), guarantee (assurance) as well as the ability to give attention sincere customer (empathy). Respondents were drawn 100 students, it has been found that the dimensions of the physical evidence is a dimension that has the greatest negative GAP value and genuine concern dimension is the dimension with the smallest negative GAP. Being indicators that have the biggest GAP value is: Complete Library facilities.

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