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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 9 No 2 (2017): Juli" : 6 Documents clear
Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.272 KB) | DOI: 10.37477/bip.v9i2.43

Abstract

One of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%).
Risiko Kredit, Likuiditas Dan Kecukupan Modal Terhadap Profitabilitas Berdampak Pada Return Saham Sesilya Kempa
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v9i2.44

Abstract

There are the problem of credit risk, liquidty risk and capital adequacy affecting the level of the bank performance. The study is aimed to find empirical evidence of the relationship of credit risk, liquidity risk and capital adequacy toward profitability and its impact to bank stock returns. This study uses causality approach with path analysis techniques to obtain results. The results showed that credit risk (NPL) has negative effect toward the profitability (ROA and ROE). While liquidity risk (LDR) has positive effect on ROA and capital adequacy (CAR) affects neghatively toward ROE. Furthermore, ROA negatively affects stock returns and ROE has positive effect on stock return.
Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja Christian Herdinata; Cliff Kohardinata; Meidiahna Kusuma
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.468 KB) | DOI: 10.37477/bip.v9i2.45

Abstract

Working capital (capital) ie cash, accounts receivable, inventory. Companies follow a working capital cycle. Some things related to this are: (1) the cash conversion cycle is how much time the funds are tied up in working capital or how much time between the payment for working capital and cash collection from the sale of working capital (Brigham and Houston, 2014 ); (2) the average collection period is the average time required to convert raw materials into finished goods and sell them (Brigham and Houston, 2014); (3) the average collection period is the average time required to change a company's receivables into cash or to collect cash after a sale; (4) the payable period (payables deferral period) is the average time between the purchase of raw materials and labor with cash payments. The results of this study explain the strategies and policies that can be used in medium-sized businesses.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure Perusahaan Keuangan Di BEI Agung Sri Wardhani
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.474 KB) | DOI: 10.37477/bip.v9i2.46

Abstract

The purpose of this research is to test the impact level of intellectual capital disclosure on annual financial statements of listed financial companies in Indonesian Stock Exchange. This research has two variables. The first variable is the intellectual capital disclosure as the dependent variable. The second variable is the characteristics of the company (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) as the independent variable. The sample of this research are chosen by using the sampling purposive method. The classic assumption test is used earlier to validate the variables, and the result showed that the variables are valid. The result of this research shows that average rate of intellectual capital disclosure is 37,9%. Multiple regression analysis is used to test the hypothesis. Based on the statistics test result, the independent variable (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) doesn’t have significant effect on intellectual capital disclosure. It concludes that intellectual capital disclosure hasn’t been much revealed on financial companies in Indonesia.
Knowledge Management Sebagai Anteceden Kinerja UMKM V. Ratna Inggawati; Bruno Hami
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.392 KB) | DOI: 10.37477/bip.v9i2.47

Abstract

MSMEs is a form of business classified as small to medium, from the size of the worker, the total value of net assets, the level of sales and investment is not large. Most MSMEs are owned and managed by individuals, so the most common problem is not being able to maintain performance continuity. One reason is that the owners and managers of MSMEs do not understand the importance of Knowledge Management. Knowledge and expertise are only stored as the thought of its predecessors in the form of tacit knowledge. It should be realized in the form of explicit knowledge. If that does not happen, the performance of MSMEs will be decreased, because the business depends on the memory or habit that occurred. If one day the predecessor retires or dies, then the business falls and eventually goes bankrupt.
Perlakuan Akuntansi Persediaan Barang Dagangan Dan Pengaruhnya Terhadap Beban Pokok Penjualan Aloisius Hama
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.079 KB) | DOI: 10.37477/bip.v9i2.48

Abstract

Objectives to be achieved in this study is to know the accounting treatment of Merchandise Inventory which affects the Cost of Goods Sold on PT. Setia Makmur, Surabaya and can be used as input material of the company, to be able to use more accurate inventory method in determining Cost of Goods Sold in relation to Financial Statement. The accounting treatment for inventory is important for many companies, especially trading and manufacturing companies, as it has a significant effect on the presentation in the Balance Sheet and Income Statement. PT. Setia Makmur, Surabaya uses the Physical Method to record its inventory and LIFO Method (MTKP) to conduct an assessment of its Merchandise Inventory. The use of the Physical Method for the recording of Merchandise Inventory has a disadvantage from the point of internal control. The use of the LIFO Method (MTKP) in the Merchandise Inventory assessment is not in accordance with the Financial Accounting Standards which only allow the Special Identification Method, the FIFO Method (MPKP) and the Average Method. The mistake in choosing the right inventory valuation method will result in the presentation of Inventory, Cost of Goods Sold and Net Income which is overstated or understated.

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