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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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Pengaruh Financial Restructuring Terhadap Bondholder Wealth: Sebuah Tinjauan Teoritis Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Many of the spectacular surge in the restructuring of companies around the world. Restructuring activities largely focused on improving the efficiency of companies through financial restructuring. Financial restructuring of the view that the decision may lead to redistribution of wealth between shareholders andcreditors (bondholder) has been widely discussed since the Black and Scholes (1973), but the change in capital structure as a result of financial restructuring affects bondholder wealth has not been much discussed. Financial restructuring that occurs through changes incorporate capital structure, for example: leveragedbuy-out (LBO), leveraged recapitalizations (LRs), buy back shares, or employee stock ownership plans (ESOPs) that affect the wealth of bondholders to be interesting to study. The expected outcome of this research is to give a comprehensive overview of a theoretical and empirical review of how financial restructuring affects bondholder wealth.

Dimensi Pengukuran Akuntansi Pertanggung Jawaban Sosial Dalam Corporate Social Responsibility Dan Sustainability Reporting Budianto Tedjasuksmana
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The topic of social responsibilities reporting usually relates with the responsible for firms to their direct owners (shareholders) alone, or do they owe a duty to the wider community in which they operate. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group ofstakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financialperformance, risks, business prospects and corporate sustainability. The accountability for these report disclose all aspects that shows measurement of company’s social performance as a key success factor for social performance measurement. Socio Economic Enviromental Accounting is wide-spread concept for firms wishing to realize broader societal and environmental objectives inaddition to increasing shareholdes value.

Analisis Aktivitas VAT Evasion Di Indonesia Dan Strategi Penanganannya Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Value Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to committax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia.

Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Pada Rumah Sakit Bunda Surabaya Margo Saptowinarko P.
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The Financial Statements of Not-for- Profit Organizations set in Statement of Financial Accounting Standards (SFAS 45) issued by the Indonesian Institute of Accountants (IAI). This is motivated by the demands of financial transparency and aim for a uniform presentation of financial statements that nonprofit financialstatements can be more easily understood.Financial reporting should provide information about the performance of an organization during a period. Periodic measurement of the changes in the amount and nature of the net resources of a nonbusiness organization and information about the service efforts andaccomplishment of an organizations together represent the information most useful in assessing its performance.In the form of legal entity or business entity, in general, non-profit organization in Indonesia is the Foundation. Bunda Hospital Surabaya is a hospital founded by Bunda foundation with the intent and purpose of doing business in social and humanitarian issues.

Konsepsi Persepsi Manfaat Dalam Keterlibatan Konsumen Terhadap Kebaruan Produk Ignasius Heri Satrya Wangsa; Maria Josephine Tyra
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The competitive business environment demands innovative efforts to create product newness. Within consumer-oriented goals, the business should create arecognizable product newness. Consumption in economic rationality is theconsumption of benefits. Therefore, recognizable product newness occurs when the product itself is perceived to be beneficial. This research resulted in two basicconcepts of perceived-benefit of product newness through consumer involvement, namely experienced-driven benefit and economically rationalized benefit. This research is expected to contribute to the theories of perceived benefit, consumer involvement, and product newness.

Pengaruh Marketing Mix Dan Kualitas Layanan Terhadap Keputusan Pembelian Produk Sika Maria Widjajanti; Bruno Hami Pahar
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this study was to determine the effect of product quality, price,promotion, service quality, and distribution on purchasing decisions of Sikaproducts at PT Adya Mandala Persada Surabaya. The sampling method used waspurposive sampling using questions in the questionnaire distributed to 125respondents who were all consumers of PT Adya Mandala Persada Surabaya.Data processing was performed using SPSS version 20.0. The results showed thatin the Validity Test all statement items were declared valid, and in the ReliabilityTest it was said that all variables were declared reliable. The results of theClassical Assumption Test show that all the requirements have been met to carryout the Multiple Linear Regression Test. From the results of the Multiple LinearRegression Test, the value of Y = 2.399 - 0.067X1 + 0.081X2 + 0.217X3 +0.234X4 + 0.697X5 is obtained. The result of the Determinant Coefficient Testshows that the Adjusted R Square is 54.9%, meaning that all X variables have amoderate contribution. The t test results get the following values: (i) variable X1= tcalculate -0.785 < ttable 1.980 with a significance level of 0.434 > 0.05, meaningthat product quality has no effect on purchasing decisions; (ii) variable X2 =tcalculate 0.793 < ttable 1.980 with a significance level of 0.429 > 0.05, which means that the price has no effect on purchasing decisions; (iii) variable X3 = tcalculate 2,564 > ttable 1,980 with a significance level of 0.012 < 0.05, it means that promotion has a significant effect on purchasing decisions; (iv) variable X4 =tcalculate 3.024 > ttable 1.980 with a significance level of 0.03 < 0.05, it means thatservice quality has a significant effect on purchasing decisions; (v) variable X5 =tcalculate 6,063 > ttable 1,980 with a significance level of 0,000 < 0.05, it means that the distribution has a significant effect on purchasing decisions. Overall it can be concluded that product quality and price have no effect on purchasing decisions while promotion, service quality, and distribution have a significant effect on purchasing decisions.

Penerapan Social Network Analysis Dalam Menganalisis Kerjasama Tokopedia Dengan Boyband Korea BTS Ignatius Adrian Mastan; Christianto Christianto
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Tokopedia is an Indonesian technology company with a mission to achieve digitaleconomic equity. Since its founding in 2009, Tokopedia has transformed into aninfluential unicorn not only in Indonesia but also in Southeast Asia. On October 7,2019, Tokopedia announced a South Korean music group, BTS, to become the new brand ambassador for Tokopedia. BTS is a global mega star group from South Korea which is shaded by Big Hit Entertainment. Consisting of seven members including RM, Jin, SUGA, j-hope, Jimin, V, and Jung Kook, BTS was founded in 2013 and has had worldwide success. The extraordinary growth and achievements achieved by BTS have managed to break records in recent years so that BTS is designated as the persona of the Tokopedia brand. Through this collaboration, the public and BTS fans are expected to be closer to their inspirational figure. The various types of marketing currently carried out by Tokopedia in collaboration and collaboration with BTS have had a lot of impact on Tokopedia's sales. One of the marketing efforts that has been done by Tokopedia is using Twitter. Twitter is one of the social media used to attract consumers to buy products sold on Tokopedia. Using Social Network Analysis (SNA) provides a statistical tool for examining relational data not only on the characteristic attributes of individual actors, and focuses on explaining the patterns of relationships between actors, and analyzing the structure of these patterns. Social etwork representation is expressed in graph form because graph is the most fundamental type of social network representation. Social Network Analysis (SNA) argues that the relationship between nodes is important. The focus of Social Network Analysis (SNA) is on knowing the actors/nodes involved and how relationships occur. This study uses Social Network Analysis (SNA) to produce a structure of relationship data patterns between the collaboration between Tokopedia and Korean Boyband BTS which can help Tokopedia to review the collaboration that has been done. Tokopedia can take action in collaborating with BTS, to continuing or stopping or replacing with newbrand ambassadors.

Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate.

Pentingnya Perhitungan Biaya Produksi Untuk Penentuan Harga Jual Produk Aneka Kripik Jeanne Asteria Wawolangi; Anita Permatasari
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The micro business is a marginal business type characterized by the use ofrelatively simple technology, a relatively small nominal level of capital, low accessto credit, and oriented towards local market needs. General problem faced inmanaging this business is the calculation of product costs, which are usually onlycalculated simply based on the purchase price of raw materials, while directproduction costs, because what is important is the smooth sale of these products. This study aims to assist micro-entrepreneurs in determining product costs, making it easier for business actors to determine the selling price of their products. This study uses a qualitative method.

Urgensi Pembentukan Lembaga Mediasi Perbankan Independen Sebagai Upaya Strategis Mewujudkan Arsitektur Perbankan Ayu Denis Christinawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The business world in Indonesia is growing rapidly, marked by the number ofcommercial banks and conventional banks. This development is accompanied byvarious problems that arise from customers to banks in payment systems andservices. In this condition, the bank and the customer use mediation as analternative solution for dispute resolution between the two parties. Bankingmediation is an Indonesian Banking Architecture Program (API). This program isfocused on efforts to empower and improve banking consumer protection. Seeing the importance of the complexity of the problems above, research is compiled which is expected to be able to provide and offer solutions to encourage the creation of a healthy and strong Indonesian Banking Architecture (API) in the future. What is the basis for the urgency of establishing an independent banking mediation institution? What is a concrete solution regarding the establishment of an independent banking mediation institution by the Banking Association as a strategic effort to realize the pillars of the Indonesian Banking Architecture (API)? In this study using the Normative Juridical research method. In this context the researcher wants to study and analyze several positive legal instruments that support (support) the implementation of dispute resolution mechanisms through the mediation process in the banking business sector. Besides examining positive legal instruments to complete the analysis, it also uses supporting data in the form of banking mediation practices implemented by Bank Indonesia and several banks. The urgency of establishing a banking mediation institution in an effort to realize the Independent Banking Architecture (API) is based on two aspects, namely the economic aspect and the juridical aspect. The establishment of a banking mediation institution must be encouraged by the banking association. So that there is no access to state losses that are charged. This happened because there was a dispute settlement between the banking and the customer mediated by Bank Indonesia.

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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