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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 246 Documents
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Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.835 KB) | DOI: 10.37477/bip.v15i1.393

Abstract

This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic.
Price And Product Quality To Nexfood’s Purchase Intention Daniel Chandra; Liliana Dewi
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.553 KB) | DOI: 10.37477/bip.v15i1.394

Abstract

The main purpose of this research is to measure the impact of price and product quality on purchase intention of Nexfood’s product. This research had distributed an online form purposive to be filled up by 97 participants from Surabaya. SPSS were used to analyzed data collected with multiple linear regression. To find the impact of independent variable to dependent variable simultaneously, this research was using the coefficient of determination. The price and product quality influencing the purchase intention in the amount of 58,6 percentage and the rest is influenced by other variable that wasn’t mentioned in this research. Based on the F-test, price and product quality simultaneously have a significant impact on purchase intention. Next, based on t-test, price and product quality partially have a significant impact on purchase intention. The finding of this research was price and product quality have a significant impact on purchase intention of Nexfood’s product. Based on that result, means that if the perception of price is increased then the purchase intention will also increase. If the perception of product quality is increased then the purchase intention will also increase. The results of this study serve as a reference for Nexfood to pay more attention to the prices set so that they can be more competitive with competing products, while also maintaining the quality of the products produced. What Nexfood can do is maintain prices without reducing the quality and portions of Nexfood products; maintaining prices and looking for new suppliers at lower prices so that consumers feel that Nexfood products are suitable and can compete with competitors; determine the price of Nexfood products in accordance with the benefits obtained by consumers.
Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon Paskanova Christi Gainau; Trisye Natalia Kilay; Ribka S. F. Bonara
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.301 KB) | DOI: 10.37477/bip.v15i1.395

Abstract

One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.
Analisis Pengaruh Disiplin Dan Motivasi Kerja Terhadap Produktivitas Kerja Karyawan Hotel Goodrich Suites Jakarta Wendy Shelma Santika; Thyophoida W.S. Panjaitan
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.49 KB) | DOI: 10.37477/bip.v15i1.396

Abstract

The existence of hotels in Indonesia is increasing every year. In line with theincreasing number of new hotels, the competition in the hotel industry is also getting tougher. Every hotel should be able to provide the best to the visitors. In an effort to realize this, it is very important to have employees who have good work productivity in an effort to achieve the goals set by the company. The purpose of this study was to determine the effect of discipline and work motivation on work productivity of the employees of the Hotel Goodrich Suites Jakarta. The population of this study were all employees of Hotel Goodrich Suites Jakarta, totaling 60 people and all populations were taken as samples. So the sample is a saturated sample or census. Based on the results of data processing with SPSS, it was found that all statement items for each variable were declared valid and all variables used in the study were declared reliable. The results of the classic assumption test consisting of the normality test, multicollinearity test, and heteroscedasticity test show that all of them fulfill. The multiple linear regression equation obtained is Y = 6.795 + 0.211 X1 + 0.189 X2. The Adjusted R Square value is 0.116 (11.6%), so it can be said that the contribution of work discipline and work motivation variables to work productivity for employees at the Goodrich Suites Hotel Jakarta is very low. Based on the results of the t test, it can be said that work discipline has a significant effect on the work productivity of Goodrich Suites Jakarta hotel employees, while work motivation has no effect on employee work productivity.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUTUSAN BERBELANJA ONLINE MENGGUNAKAN APLIKASI SHOPEE Gideon Eka Krizella Putra; Citra Anggraini T
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.435

Abstract

Kemajuan teknologi memudahkan konsumen untuk melakukan transaksi secara online. Konsumen dapat membeli barang pada berbagai macam marketplace. Shopee merupakan marketplace dengan kunjungan tertinggi di Indonesia. Salah satu kategori dari 10 produk terlaris di Shopee adalah peralatan ibu dan bayi. Penelitian ini membahas salah satu toko online yang ada pada marketplace Shopee yaitu, Kasur Bayi Hitz. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh iklan, foto produk, dan ulasan produk terhadap keputusan pembelian Kasur Bayi Hitz pada marketplace Shopee. Populasi pada penelitian ini adalah seluruh konsumen yang pernah melakukan pembelian pada toko online Kasur Bayi Hitz sebesar 6354 konsumen, dimana jumlah sampelnya sebanyak 98 responden. Teknik pengambilan sampel dari penelitian ini menggunakan metode Sampel Acak Sederhana (Simple Random Sampling). Berdasarkan hasil pengolahan data menggunakan IBM SPSS Statistics versi 22 dapat dikatakan, semua item pernyataan dikatakan valid, dan semua variabel dinyatakan reliabel. Hasil uji asumsi klasik dapat dikatakan, semua uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heterokedastisitas dinyatakan terpenuhi. Pada uji koefisien determinasi dilihat dari nilai Adjusted R Square dapat dikatakan kontribusi variabel iklan (X1), foto produk (X2) dan Ulasan Produk (X3) sebesar 0.336 maka kontribusinya rendah. Hasil uji hipotesis dapat dikatakan variabel iklan (X1) dan ulasan produk (X3) berpengaruh signifikan terhadap keputusan pembelian (Y) Kasur Bayi Hitz pada marketplace Shopee. Sedangkan variabel foto produk (X2) tidak berpengaruh terhadap keputusan pembelian (Y) Kasur Bayi Hitz pada marketplace Shopee.
PENGARUH PERCEIVED OF BENEFIT DAN E-TRUST TERHADAP MINAT MENGGUNAKAN QRIS Sadana Devica; Mentari Septynaputri Widodo
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.443

Abstract

This study aims to examine whether there is an influence between perceived benefits and e-trust on the intention to use QRIS. The data collection technique in this study was by using non-probability sampling with the method of determining the sample, namely judgment sampling or purposive sampling techniques. The number of respondents in this research are 155 respondents. Furthermore, the collected data has been tested for construct validity and reliability and processed using SEM (Structural Equation Modeling) analysis. To test the construct validity of exogenous variables, researchers use the value of the loading factor. As for the reliability test, the researcher used the Cronbach Alpha value. Researchers have also conducted a model fit test to ensure that the research model used is included in the very good category (fit). The results of this study indicate that perceived benefit and e-trust have a positive and significant effect on interest in using QRIS. The results of this study also show that the millennial generation can accept new innovations created by digital payment applications.
FAKTOR YANG BERPENGARUH TERHADAP ENTREPRENEURIAL INTENTION Hana Chyntia; Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.459

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh Locus of Control, Need for Achievement, Risk Tolerance, Entrepreneurial Alertness terhadap Entrepreneurial Intention. Penelitian ini menggunakan metode penelitian kuantitatif dengan populasi yang digunakan adalah mahasiswa Program Studi International Business Management - Regular Class (IBM-RC), UC dan kriteria sampel yang diambil yaitu mahasiswa minimal Semester 7 yang sedang atau telah mengambil mata kuliah IRBP (Integrated Real Business Practice). Jumlah sampel yang digunakan sebanyak 80 orang. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Hasil penelitian dengan analisis regresi linier berganda dilakukan dan menghasilkan perhitungan yang menyatakan bahwa Locus of Control (nilai Sig=0,022), Need for Achievement (nilai Sig=0,026), dan Entrepreneurial Alertness (nilai Sig=0,000) berpengaruh signifikan terhadap Entrepreneurial Intention, sedangkan Risk Tolerance (nilai Sig=0,764) tidak berpengaruh signifikan terhadap Entrepreneurial Intention.
ANALISIS FAKTOR YANG MEMENGARUHI PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2019-2020 Jonathan Donny Felix; Anita Permatasari
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.466

Abstract

Tiga rasio keuangan yang membantu menggambarkan kesehatan dan kinerja keuangan perusahaan adalah Margin Laba Bersih atau disingkat NPM, Rasio Lancar atau disingkat CR, dan Pengembalian Aset atau disingkat ROA. Tujuan dari penelitian ini adalah untuk mengetahui relevansi rasio keuangan Margin Laba Bersih atau disingkat NPM, Rasio Lancar atau disingkat CR, dan Pengembalian Aset atau disingkat ROA dalam memprediksi kinerja keuangan masa depan berdasarkan pergeseran laba operasi. Kajian mencakup tahun 2019-2020 dan difokuskan pada perdagangan perusahaan manufaktur di Bursa Efek Indonesia. Data dikumpulkan untuk penelitian dengan memilih partisipan secara acak. Analisis regresi berganda adalah metode pilihan untuk analisis ini. Hasil pengujian menunjukkan bahwa walaupun Pengembalian Aset atau disingkat ROA berpengaruh signifikan terhadap kinerja keuangan, pengaruh signifikan terhadap Margin Laba Bersih atau disingkat NPM dan Rasio Lancar tidak berpengaruh.
The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

Abstract

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.
ANALISIS KESEHATAN KEUANGAN PERUSAHAAN SUB- INDUSTRI JASA KESEHATAN SEBELUM DAN SAAT COVID-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.471

Abstract

ABSTRACT This study aims to find out how the financial health condition of health service sub-industry companies listed on the Indonesia Stock Exchange, both before and during the Covid-19 pandemic. To predict the financial health of these companies, an analysis of the Altman model, Fulmer model, Grover model, Springate model, Taffler model, and Zmijewski model will be used. The research conducted is a type of exploratory descriptive research. For sampling, non-probability purposive sampling method was used and 8 companies were sampled from 9 population companies. The results of the research show that the use of different models can produce different results. However, if the company is generally in a very healthy financial condition, then all models will produce the same analysis results, namely the company is in a healthy financial condition. Likewise, if the company's financial condition is not healthy for several years in a row, then the results of the analysis using the majority of models will show the same result, namely an unhealthy financial condition. There are 4 sample companies whose financial conditions are healthy for all years studied using analysis of all models, namely PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), and PT Siloam International Hospital Tbk. (SILO). The results of this study also show that in general the financial condition of the health service sub-industry companies was healthier during the Covid-19 pandemic compared to the period before the Covid-19 pandemic, except for PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) which experienced a decline. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana kondisi kesehatan keuangan dari perusahaan-perusahaan sub industri jasa kesehatan yang terdaftar di Bursa Efek Indonesia, baik pada masa sebelum dan saat terjadinya pandemi Covid-19. Untuk memprediksi kesehatan keuangan perusahaan-perusahaan tersebut akan digunakan analisis model Altman, model Fulmer, model Grover, model Springate, model Taffler, dan model Zmijewski. Penelitian yang dilakukan merupakan jenis penelitian deskriptif eksploratif. Untuk pengambilan sampel digunakan metode non probability purposive sampling dan mendapatkan 8 perusahaan sampel dari 9 perusahaan populasi. Hasil penelitian menunjukkan bahwa penggunaan model yang berbeda dapat menghasilkan hasil yang berbeda. Namun jika perusahaan secara umum sangat sehat kondisi keuangannya, maka semua model akan menghasilkan hasil analisis yang sama yaitu perusahaan berada dalam kondisi keuangan yang sehat. Demikian pula jika kondisi keuangan perusahaan tidak sehat selama beberapa tahun berturut-turut, maka hasil analisis dengan menggunakan mayoritas model akan menunjukkan hasil yang sama yaitu kondisi keuangan yang tidak sehat. Ada 4 perusahaan sampel yang kondisi keuangannya sehat untuk semua tahun yang diteliti dengan menggunakan analisis semua model, yaitu PT Mitra Keluarga Karyasehat Tbk. (MIKA), PT Prodia Widyahusada Tbk. (PRDA), PT Royal Prima Tbk. (PRIM), dan PT Siloam International Hospital Tbk. (SILO). Hasil penelitian ini juga menunjukkan bahwa secara umum kondisi keuangan perusahaan-perusahaan sub industri jasa kesehatan lebih sehat pada saat terjadinya pandemi Covid-19 dibandingkan dengan masa sebelum pandemi Covid-19, kecuali PT Sejahteraraya Anugrahjaya Tbk. (SRAJ) yang mengalami penurunan.

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