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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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Determinan Kinerja Usaha Mikro (Studi Pada Usaha Mikro Di Kecamatan Wenang, Manado) Paskanova Christi Gainau
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.23

Abstract

Nowadays, regarding increasing number of micro-business in urban areas, achieving competitive advantage is considered as one of the business concerns. Obtaining competitive advantage entails specific requirements that social capital, physical capital, and human capital - is regarded as one of the most important factors. This study aims to examine the effect of capital to the performance of microbusinesses. The sample of this study was 31 micro-businesses in Wenang subdistrict, Manado, who were selected by simple random sampling. After distributing the questionnaires, the data analysis was done by SmartPLS 3.0 M3. The result show that social capital and physical capital had no significant effect on the performance of micro-business, while human capital had a positive, and significant effect on the business performance. The implication is the Manado City government has to make the labor of micro-business as the target of empowerment activities that are organized by the government, private sector, bank, NGOs, domestic or foreign. In the long term, it can drive the micro-industry to the small and medium industries.
Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.24

Abstract

Indonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there are also a number of ASEAN member countries that do not use the Value Added Tax system. In this paper, a comparative study will be carried out on the application of Value Added Tax in Indonesia, compared to other ASEAN member countries, specifically with 8 ASEAN member countries, namely the Philippines, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam which together with Indonesia hereinafter referred to as ASEAN-9. Comparisons are only made among the 9 ASEAN member countries, and not the whole 11 ASEAN member countries, due to difficulties in gathering data from the other 2 ASEAN member countries. Overall implementation of Value Added Tax, or similar taxes in ASEAN-9 countries is good, and has many similarities in principle. This of course will provide many conveniences if it is desired to integrate the Value Added Tax system, or similar taxes into only one tax system that is uniformly applicable in ASEAN countries. From the results of comparative studies show that the implementation of Value Added Tax in Indonesia is still the best compared to 8 other ASEAN-9 countries, because it is in accordance with the basic principles of the Value Added Tax system. However, the Value Added Tax system implemented in Indonesia needs to be improved by removing the Value Added Tax collection rules by government treasurers, and certain business entities when making a purchase from a Taxable Entrepreneur.
Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.25

Abstract

Art groups that have the soul of art in Indonesia are a group of micro, small, and medium entities (EMKM) that can use financial accounting standards for micro, small, and medium entities (SAK-EMKM). One of them is the art group which is still a symbol of cultural preservation, namely jaranan art. Financial management (recording, presentation, and disclosure) in the art of the networking requires the intention and practice as often as possible, so as to produce a simple financial report following accounting standards in force in Indonesia. This essay has the purpose of using a descriptive study of the application of SAK-EMKM to be applied to arts groups in Indonesia.
Pemanfaatan Teknologi Informasi Dalam Peningkatan Penjualan Pada Perusahaan Percetakan Excellent Di Surabaya Deograsias Yoseph Yustinianus Ferdinand; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.26

Abstract

The development of information systems especially in the technological aspects is a challenge and an opportunity for Excellent printing companies. These challenges and opportunities as a stimulation to improve the quality and quantity of sales of printed products such as form of brochures, banners, invitations card, notes, and others. In this case the leadership of the company must be aware that the contribution of systems and information technology can provide maximum benefits for the continuance of the company. Information systems and technology can support the process of selling activities more effectively and optimally, so that company revenue can increase. There needs to be real communication, especially with potential customers so that the sales process can run fluently and continuously, but it must be followed by product innovation.
Perbedaan Faktor Yang Menjadi Pertimbangan Mahasiswa Memilih Perguruan Tinggi Di Surabaya Bruno Hami Pahar
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.27

Abstract

This study aims to determine the differences in factors that students consider when choosing tertiary institutions in Surabaya. The population in this study were first semester students in 5 tertiary institutions namely Surabaya Institute of Technology (ITS), Widya Mandala Catholic University of Surabaya (UKWM), Surabaya University (UBAYA), Darma Cendika Catholic University (UKDC), and Petra Christian University (UKP), with a total sample of 100 students. This research was analyzed using different tests and to test the differences between three or more independent groups of two or more variables, using the Kruskal Wallis statistical method. The results showed that there were differences in factors that were considered by students to choose tertiary institutions in Surabaya, with nine factors examined, there were eight different variables among the five tertiary institutions studied, namely location (X1), reputation (X2), scholarship (X3), tuition fees (X4), entry requirements (X5), facilities (X6), number of students (X7), lecturer competencies (X8), and campus buildings (X9). The test results stated the scholarship factor (X3) there was no difference between the five tertiary institutions studied, because the H count was 7.78 < H table (9,488) and asymp. sig 0,100 > 0.05. There are differences from 8 existing factors, namely: 1) There are differences in the consideration factors of prospective students between Darma Cendika Catholic University (UKDC) with Surabaya Institute of Technology (ITS), Widya Mandala Catholic University of Surabaya (UKWM), Surabaya University (UBAYA), and Petra Christian University (UKP), namely reputation, tuition fees, entry requirements, facilities, number of students, competencies lecturers, and campus buildings, because the calculated H value > H table (3,841) and asymp. sig < 0.05,
Adakah Persepsi Konsumen Dan Kualitas Produk Mempengaruhi Keputusan Pembelian Soes Legends? Liliana Dewi; Quinta Marvellyn
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i2.94

Abstract

Soes Legends is a business that is engaged in the food and beverage industry that offers dried chocolate fill products. Based on the initial survey conducted by the author, the factors that dominate consumers in buying Soes Legends products are consumer perceptions and the quality of Soes products. The purpose of this study was to determine the effect of consumer perceptions and product quality on the decision to purchase Soes Legends products. The research method used is quantitative research with the sampling method is purposive sampling. The population in this study were all Soes Legends consumers who had repeated as many as 125 people with a sample of 96 people. The technique of collecting data uses a questionnaire with a Likert scale. The results of the questionnaire datawere analyzed to test factors and test variables using SPSS version 23. The results of this study indicate that consumer perceptions and product quality influence the decision to purchase Soes Legends products.
Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.
Peranan Revolusi Industri 4.0 Terhadap Mutu Pendidikan Sekolah Menengah Kejuruan Jurusan Akuntansi Tony Soebijono; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i2.97

Abstract

he Prapanca 2 Surabaya Vocational High School (SMK) majoring in accounting is one entity that is willing to compete and is skilled and professional inwelcoming the Industrial Revolution 4.0. So far, the principal has prepared a strategy to improve the quality of graduates to suit the needs of the businessmarket (Business World (DU)/Industrial World (DI)). Some of the strategies used in aligning education with the demands of the 4.0 Industrial Revolution erainclude improving the quality of sarpras (facilities and infrastructure) in the learning process based on industrial needs (Link and Match) during the IndustrialRevolution 4.0 period, the fulfillment of DU/DI standard facilities and infrastructure and increasing teacher competence is focused on the era of theIndustrial Revolution 4.0. The role of the principal has a point of view broad, open, disciplined, firm, and committed.
Pengaruh Kualitas Pelayanan, Harga, Dan Promosi Terhadap Keputusan Pelanggan Dalam Menggunakan Jasa Pengiriman Ferdinand Setiawan Djaja; Bruno Hami Pahar
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The number of delivery service providers in Indonesia has grown to be very large, so that consumers have many choices. Consumers must be able to choosecarefully and smartly for the delivery services to use. The rapid development of ecommerce has affected the business of providing goods delivery services inIndonesia. E-commerce causes delivery service providers to have a new strategy, so as not to lose in competition in the shipping service business. One of thedelivery service providers is J&T Express. This study aims to determine the effect of Service Quality (X1), Price (X2), and Promotion (X3) on Customer Decision(Y) to use delivery services at J&T Express Kedung Cowek, Surabaya. The population in this study were customers or consumers at J&T Express KedungCowek, Surabaya. The results showed that promotion had a significant effect on service use decisions, while Service Quality and Price had no effect on thedecision to use delivery services at J&T Express Kedung Cowek, Surabaya.
Penerapan Metode Proper Matching Pada Perusahaan Kontraktor Jeanne Asteria Wawolangi; Deograsias Yoseph Yustinianus Ferdinand
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscale houses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics of financial statements.

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