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BIP'S : Jurnal Bisnis Perspektif

BIP
Website

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 246 Documents

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Penerapan Bootstrap Financing : Sebuah Tinjauan Teoritis Tommy C. Efrata; Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Bootstrap financing methods commonly used as an alternative to access a capital, since the conventional access of capitalis limited for small and medium firms in Indonesia.This study aims to explain the application of bootstrap financing for small and medium-sized firms in getting access to capital. Subjects used in this study are 67 owners of small and medium firms in Surabaya. The method used is descriptive qualitative. The results of this study indicate that for the method loan from the owner, instrument using personal credit card is the most frequent one. On the other hand, for the method funding from family, borrowing from family and friends is the most common instrument.

Pengaruh Motivasi, Kepemimpinan, Lingkungan Kerja Dan Kompensasi Terhadap Kompetensi Dan Kinerja Guru Tetap SLTA: Studi Di Yayasan Yohannes Gabriel Keuskupan Surabaya Yustinus Budi Hermanto
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this research is (1)to analyze the contribution of indicator of each variable that is motivation, leadership, working environment, compensation, competency and teachers’ performance; (2)to test the effect of these variables, motivation, leadership, working environment and compensation towards competency; (3)to test the effect of these variables, motivation, leadership, working environment and compensation towards performance; (4) the effect of motivation, leadership, working environment and compensation towards performance through competency; and (5)to test the effect of competency towards teachers’ performance. This research uses quantitative approach. The samples are taken by using purposive sampling method. The total numbers of the respondents in this research are 151 full time/permanent high school teachers at Yayasan Yohannes Gabriel Keuskupan Surabaya and they are analyzed by using descriptive statistic. SEM or Structural Equation Modeling is used to test the proposed hypothesis. The research results showed that (1 )all the indicators give significant contribution to each variable; (2) motivation and compensation variables have significant influence towards teachers’ competency; (3)motivation and working environment variables have significant influence towards teachers’ performance but leadership has no significant influence towards competency and teachers’ performance; (4)motivation and compensation variables have significant influence towards performance through competency while leadership and working environment variables do not have significant influence towards performance through competency. In this case, competency is as intervening variable for motivation through performance and is as moderating variable for compensation through performance. (5)competency has significant influence towards performance. In other words, high motivation accompanied with compensation and high competency will drive teachers’ performance higher.

Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006 Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, and size of independent commisioner to earnings management. This study takes sample from 74 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2004-2006. The method of analysis of this research used multi regression and single regression. The results of this study show that (1)managerial ownership had significant influence to earnings management, (2)institutional ownership had significant influence to earnings management, (3) size of independent commisioner had not significant influence to earnings management, (4) simultaneously of managerial ownership, institutional ownership, and size of size of independent commissioner had significant influence to earnings management.

Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.

Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (ICD) Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Agung Sri Wardani
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this paper is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines influence between intellectual capital disclosure as a dependent variable and firm’s characteristic (industry type, leverage, ownership concentration, external auditor type, listing age, independent commissioner, audit committee size and firm’s size) as independent variables. This research used 105 annual reports 2010 of Indonesian listed firms. Sample was selected using purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35,86%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that audit committee size and firm’s size are significance to the level of intellectual capital disclosure.

Kajian Teoritis Peranan Internal Auditor Jeanne Asteria Wawolangi; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Internal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control. Internal auditor has to assure that all the evidence about external or internal transaction are real and objective. If internal auditor find inconsistency about the policy of the firm, so internal auditor has to explain and guide to the right things and also follow up all the audit findings to achieve the goal of the firm. Internal auditor gives all the annually report to all the directors to make a best decision.

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

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

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

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

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.

Page 10 of 25 | Total Record : 246

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Contact Name
Lilik Indrawati

Contact Email
jurnalbips@ukdc.ac.id

Phone
+6288217266957

Journal Mail Official
jurnalbips@ukdc.ac.id

Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Lilik Indrawati

Contact Email jurnalbips@ukdc.ac.id

Phone +6288217266957

Journal Mail Official jurnalbips@ukdc.ac.id

Editorial Address Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Lilik Indrawati

Contact Email
jurnalbips@ukdc.ac.id

Phone
+6288217266957

Journal Mail Official
jurnalbips@ukdc.ac.id

Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location
Kota surabaya,

Jawa timur

INDONESIA