BIP'S : Jurnal Bisnis Perspektif
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.
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246 Documents
<![CDATA[Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral ]]>
<![CDATA[Setiadi Alim Lim]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v3i1.297
<![CDATA[Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not.]]>
<![CDATA[Network Technology, Marketing And Independent Schools In Educaton Experience ]]>
<![CDATA[Yerly A. Datu]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v3i1.298
<![CDATA[Pada masa sekarang, banyak organisasi dan perusahaan terus menerus mencari cara yang inovatif untuk memasarkan produk mereka serta mencari target market baru. Dalam hal ini, siswa merupakan bagian dari masyarakat yang ternyata masih juga belum seluruhnya dimanfaatkan sebagai target market. Berikut empat cara sederhana yang umum dilakukan dalam memasarkan sebuah produk secara efektif kepada mereka antara lain menawarkan mereka secara langsung sebuah produk, membujuk mereka untuk membeli sebuah produk, menentukan target yang tepat sampai kepada memberikan pendekantan yang tepat pada grup tersebut. Bagaimana informasi disampaikan sangatlah cepat berubah dari industrial production model menjadi decentralized production model yang difasilitasi oleh munculnya teknologi network yang murah. Komponen-komponen yang menyertai dari model baru ini meliputi sarana publikasi seperti blog atau twitter, sarana media social seperti Facebook dan masih banyak lagi yang memungkinkan individu untuk menciptakan, berbagi, memanfaatkan serta mengevaluasi sebuah informasi dengan lebih cepat dan dapat diakses dengan cepat juga. Dalam paper ini, penulis akan membahas tiga perubahan utamadalam mnsyarakat sebagai dampak dari production model, serta bagaimana tiap perubahan tersebut berdampak pada paradigma pemasaran di dunia modern ini. Kedua, penulis juga akan menghubungkan perubahan-perubahan tersebut pada lingkungan sekolah sebagai communication environment yang berakhir pada pemberian rekomendasi kepada sekolah yang tidak hanya untuk direspon, akan tetapi juga mengambil manfaat akan keberadaan teknologi sebagai bentuk pendidikan kepada siswa. Kedua, penulis akan menghubungkan perubahan terhadap lingkungan komunikasi pada sekolah yang tidak terkait, dengan memberikan beberapa masukan nyata bagi sekolah untuk tidak hanya menjawab, tetapi juga untuk mengambil keuntungan dari teknologi dan memimpin dalam bidang pendidikan.]]>
<![CDATA[Pengaruh Digital Marketing, Kepercayaan, dan Budaya Populer Terhadap Keputusan Pembelian Michuu Coffee ]]>
<![CDATA[Regitha Cahyaputeri]]>;
<![CDATA[Bruno Hami Pahar]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.351
<![CDATA[The influence of globalization in Indonesia is felt and evidenced by the many foreign cultures that enter Indonesia, especially in Surabaya. More and more young entrepreneurs in Surabaya are working in the culinary field, especially foreign culinary. One of the foreign culinary businesses in Surabaya is Michuu Coffee Pakuwon City Surabaya which was established in 2019. Michuu coffee here offers South Korean food and beverage products that are in high demand these days. The purpose of this study is to know the impact of digital marketing, trust, and popular culture on decision purchases of michuu coffee. The population of this study is the consumer who make purchases at Michuu Coffee, where the number of samples is 75 respondents and the sampling technique is purposive sampling. On the validity test it is obtained results that all stated statement items are valid because r count > r tables (1.994) so that they can be used to help with this research. In the reliability test, all variables have Cronbach's Alpha results > 0.6 so that they are declared reliable. Then, in the classical assumption test with the normality test in this study, it is said to be normally distributed. In the multicollinearity test in this study, there was no multicollinearity. In the heteroscedasticity test in this study, there were no symptoms of heteroscedasticity. The multiple linear regression equation in this study is Y = -0.774 + 0.141 X1 + 0.503 X2 + 0.486 X3. In the coefficient of determination test in this study, having an adjusted R square value of 0.54 or 54% indicates that digital marketing, trust, and popular culture have a moderate contribution to purchasing decisions at Michuu Coffee. In the t-test, it was found that digital marketing variables (X1), trust (X2), and popular culture (X3) had a significant effect on purchasing decisions at Michuu Coffee.]]>
<![CDATA[How To Increase Purchase Intention To Hello Baby Product ]]>
<![CDATA[Wahyu Pratama Teja]]>;
<![CDATA[Liliana Dewi]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.352
<![CDATA[The rate of population growth in Indonesia is still relatively high. This is evidenced by Indonesia being the fifth largest donor of birth number in the world. The birth rate in Indonesia is projected from 2015 to 2042 on average 4 million children birth annually. Provide opportunities to the company Hello Baby to produce baby goods and sell to consumers. Sales of Hello Baby products are strongly influenced by consumer buying interest in Hello Baby products. The level of interest in buying a product reflects the marketing success of the company that produces the product. Research aims to determine the impact of price and quality of products on buying interest. The number of samples in this study was as much as 188 people counted with the Slovin formula. The type of data used is the primary data that is collected by spreading the questionnaire to the respondent. Data analysis using multiple linear regression analyses. The results showed that prices positively and significantly affect the interest in buying consumers of Hello Baby. It means the better and more attractive the price offered, the higher the interest in buying consumers Hello Baby. Product quality affects positively and significantly on the interest in buying Hello Baby consumers. This means that the better the quality of the product, the higher the consumer's buying interest in Hello Baby.]]>
<![CDATA[Analisis Rasio Perpajakan Badan Usaha Sub Sektor Telekomunikasi Sebelum Dan Saat Covid-19 ]]>
<![CDATA[Setiadi Alim Lim]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.353
<![CDATA[This study aims to examine whether there are differences in the profitability performance of the telecommunications sub sector business entities on the Indonesia Stock Exchange in the period before the occurrence of Covid-19 and during the occurrence of Covid-19. To measure the profitability performance used 12 taxation ratios and 2 other important profitability ratios. These ratios are calculated using data from the financial statements of telecommunication sub sector business entities on the Indonesia Stock Exchange in 2018-2021. For conditions prior to the occurrence of Covid-19, financial report data for 2018 and 2019 are used and for conditions during the occurrence of Covid-19, financial report data for 2020-2021 are used. The ratio data obtained were tested for normality using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Ratios whose data before and during the occurrence of Covid-19 are normally distributed will be subjected to a Paired Samples T Test to determine whether there is a significant difference in values before and during the occurrence of Covid-19. Meanwhile, for ratios whose data are not normally distributed, the Wilcoxon Signed Rank Test is carried out to determine whether there is a significant difference in values before the occurrence of Covid-19 and during the occurrence of Covid-19. This study shows that there are 2 different ratios, namely Gross Profit Margin (GPM) and Rent/Sales (S/P) in the period before and during the Covid-19 outbreak. While the other 12 ratios are Pretax Profit Margin (PPM), Net Profit Margin (NPM), Corporate Tax to Turn Over Ratio (CTTOR), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Assets (ROA), Depreciation/Sales (P/P), Interest/Sales (B/P), VAT/Sales (PPN/P), Salary/Sales (G/P), Non Operating Income/Sales (PLU/P), and Non Operating Expense/Sales (BLU/P) did not show any difference between before and during the Covid-19 outbreak.]]>
<![CDATA[Pengaruh E-Trust Dan Perceived Value Terhadap Repurchase Intention Pada E-Commerce Shopee ]]>
<![CDATA[Audrey Amadea]]>;
<![CDATA[Christian Herdinata]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.354
<![CDATA[Electronic Commerce (e-commerce) is a transaction of buying and selling goods or services carried out between companies, households, individuals, governments and communities or other organizations that is carried out online. Consumer confidence in using e-commerce has increased from year to year. This can be seen from the increasing number of visits and transaction value. The increase in the number of visits and transactions that occurred during the pandemic led to an increase in consumer complaints in the e-commerce sector. The increasing number of transactions made online requires e-commerce companies to pay attention to several factors that can affect customer repurchase intention. Repurchase intention is an important factor for a company to be able to increase sales. In increasing customer repurchase intention, there are several influential variables, namely e-trust and perceived value variables. This study aims to determine the effect of e-trust and perceived value on repurchase intention in e-commerce Shopee. The population of this study are Shopee users. The sample in this study was taken using purposive sampling method as many as 120 respondents. The criteria used in this study include: (1) Shopee users aged 17 to 65 years; (2) Consumers who have made purchases at Shopee at least 10 times in the last 1 year, from April 2021 to March 2022. This study uses multiple linear regression analysis techniques. The results showed that e-trust had a significant effect on repurchase intention. These results indicate that the higher the e-trust perceived by the customer, the more often the customer will repurchas e intention on Shopee's e-commerce. The results of this study also show that perceived value has a significant effect on repurchase intention in Shopee e-commerce. This significant effect shows that if the customer feels and gets the benefits in accordance with expectations, the customer will repurchase intention.]]>
<![CDATA[Pengaruh Harga, Kualitas Produk, Dan Citra Merek Terhadap Keputusan Pembelian Produk Breadtalk ]]>
<![CDATA[Laurencia Angela Indarto]]>;
<![CDATA[Stephanie Astrid Ayu]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.355
<![CDATA[This study is a quantitative study that aims to determine the effect of price, product quality, and brand image on purchasing decisions for BreadTalk products at the Galaxy Mall Surabaya BreadTalk Outlet. The sampling method is purposive sampling using questionnaires distributed to 75 respondents who are consumers of BreadTalk products who are 17 years old and over and have bought BreadTalk products. The results of the validity test show that all statement items are declared valid with a calculated r value > r table 0.2272. The results of the reliability test showed that all variables were declared reliable with the value of Croanbach's alpha > 0.6. The normality test showed that the data were normally distributed with a significance value of Asymp. Sig (2-tailed) of 0.200 is greater than 0.05. The multicollinearity test shows that this regression model does not experience multicollinearity because the tolerance value is > 0.10 and the VIF value is < 10. The heteroscedasticity test shows that this regression model does not experience symptoms of heteroscedasticity because the plot does not form a regular pattern. Multiple linear regression test produces the formula Y = 4.642 + 0.122 X1 + 0.507 X2 + 0.580 X3. The coefficient of determination shows that the independent variable provides a moderate contribution of 0.401 or 40.1% to the purchasing decision variable. The t-test in this study resulted in the price variable (X1) on purchasing decisions (Y) resulting in a t-count value of 0.606 < t table 1.99394 with a significant level of 0.546> 0.050 meaning that the price had no effect on purchasing decisions, the product quality variable (X2) on purchasing decisions (Y) produce a t-count value of 3.480 > t-table 1.99394 with a significant level of 0.001 <0.050 meaning that product quality has a significant effect on purchasing decisions, the brand image variable (X3) on purchasing decisions (Y) produces a tvalue of 3.204 > ttable 1.99394 with a significant level of 0.002 < 0.050 meaning that brand image has a significant effect on purchasing decisions.]]>
<![CDATA[Perancangan Website Yayasan Panti Asuhan Mekar Lestari ]]>
<![CDATA[Ignatius Adrian Mastan]]>;
<![CDATA[Melvina Sesilia]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v14i2.356
<![CDATA[The development of information technology has brought many positive impacts on society. One of the most felt impacts is the use of the website. Websites can help provide information about an organization. The organization can be a profit oriented organization or a non profit oriented organization. One organization that requires the use of a website is the Mekar Lestari Orphanage Foundation. The Mekar Lestari Orphanage Foundation is located in the Rawa Buntu area, Tangerang. The Mekar Lestari Orphanage Foundation houses about 80 orphans. The Mekar Lestari Orphanage Foundation has always relied on donations from the surrounding community for their daily needs and activities at the orphanage. The Mekar Lestari Orphanage Foundation so far in recording donations and orphanage activities as well as managing orphans still uses the manual method, so it is difficult to provide information to donors to find out activities in the orphanage, as well as the limited information that can be known by the public about the orphanage. With the design of the Mekar Lestari Orphanage Foundation's website, it can help the community (donors) in making donations, as well as regarding various activities and data regarding orphans sheltered by the Mekar Lestari Orphanage Foundation. This website design will use the PHP and HTML programming languages. It is hoped that this website will make it easier for people (donors) to make donations, and help the Mekar Lestari Orphanage Foundation to manage and provide information related to activities at the Mekar Lestari Orphanage Foundation.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Perusahaan Manufaktur Di BEI Saat Covid-19 ]]>
<![CDATA[Monica Liliani]]>;
<![CDATA[Anita Permatasari]]>;
<![CDATA[Jeanne Asteria Wawolangi]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.391
<![CDATA[At the time of the Covid-19 pandemic, there have been restrictions on economic activity nationwide. The restrictions also have an impact on business activities and will have an impact on the slowing economy of world economic growth, including Indonesia. When the LSSR (Large-Scale Social Restrictions) took place in several major cities in Indonesia, many companies from various sectors went bankruptcy. One of them is the manufacturing sector. Dividends can be the main attraction for investors (Kristian and Viriany, 2021). Dividend policy can also be influenced by several factors such as liquidity, leverage, and company size. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The research approach used is a quantitative approach. The data used in this study is secondary data. The sampling method used in this study was purposive sampling. The sample studied was 20 manufacturing companies. The results of this study are the first to state that the current ratio has an influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The second result states that the debt to equity ratio has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The third result stated that the size of the company has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period.]]>
<![CDATA[Efektivitas Sosialisasi Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Wonocolo Surabaya ]]>
<![CDATA[Widya Indah Nurmalasari]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.392
<![CDATA[Taxpayer compliance is a key to the success of meeting a country’s revenue target. The existence of taxes paid by taxpayers on a regular basis can help the state in carrying out sustainable development and the implementation of other state activities. To establish taxpayer compliance in paying taxes, the government conducts tax socialization to the public as taxpayers. The existence of tax socialization aims to provide direction and explanation of the obligation to pay taxes and how to pay taxes. In addition, the existence of tax sanctions applied aims to keep taxpayers in compliance with existing tax regulations and provide a deterrent effect to taxpayers who are late or do not pay taxes. The purpose of this study is to analyze the effectiveness of tax socialization and tax sanctions on taxpayer compliance in Wonocolo Surabaya residents. The data collection technique used in this research is the interview technique. The research population is the Pratama Wonocolo Tax Service Office Surabaya with a total sample of 140 respondents. The research analysis technique used multiple regression analysis with PLS. The testing technique used in this research is testing the outer model which includes the convergent validity, discriminant validity, composite reliability, Cronbach’s Alpha test and inner model testing and hypothesis testing. The results of this study conclude that tax socialization and tax sanctions have a significant positive effect on taxpayer compliance.]]>
