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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 240 Documents
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Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.647 KB) | DOI: 10.37477/bip.v11i1.14

Abstract

Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.
Peranan Intellectual Capital Pada Intermediary Function Terhadap Return On Equity Perusahaan Perbankan Anita Permatasari
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.71 KB) | DOI: 10.37477/bip.v11i1.15

Abstract

This study aims to examine the role of Intellectual Capital in banking companies listed on the Indonesia Stock Exchange. The research data used are secondary data in the form of financial data and financial ratios of banks listed on the Indonesia Stock Exchange from 2010 to 2016 using the purposive sampling method. Based on sampling criteria, 23 banks were selected and divided into two categories: banks with low Intellectual Capital and banks with high Intellectual Capital. The results showed that there were three findings, namely the first test results on banks with low Intellectual Capital and high Intellectual Capital showed that Non Performing Loans (NPL), Operational Costs Per Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) does not affect Return on Equity (ROE). Second, the results of testing on banks with low Intellectual Capital and high Intellectual Capital indicate that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) have no effect on Return on Equity (ROE). Third, the results of testing on banks with high Intellectual Capital indicate that Operational Cost Per Operational Income (BOPO) has an effect on Return on Equity (ROE).
Persepsi Konsumen Atas Risiko Pembelian Melalui Media Online Stephanie Astrid Ayu
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v11i1.16

Abstract

The purpose of this study is to investigate empirically the risk factors that will influence both simultaneously and partially on the customer's decision to make purchases through online media. This research was used by using questionnaires methods. Population of this study was student and employee at Darma Cendika Catholic University, Surabaya. Research involves to 220 respondent. The sampling technique in this study was used convenience sampling and purposive sampling. The technique of data analysis using factor confirmatory analysis and multiple linier regression analysis. The result of the research by factor analyze confirmatory showed that new factor risk is Psychological Risk. The results of multiple linear regression analysis indicate Privacy Risk, Quality Risk, Purchase Behavior Risk, Information Risk, Product Delivery Risk, Psychological Risk, Health Risk, and Product Size Risk have a significant negative effect on customer Purchasing Decisions through online media.
Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.26 KB) | DOI: 10.37477/bip.v11i2.17

Abstract

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.
Merek, Kualitas, Dan Harga Sebagai Dasar Pengambilan Keputusan Pembelian Honda Beat Susiani Susiani
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v11i2.18

Abstract

The purpose of this study is to find out and analyze the influence of brand, quality,and price on consumer decisions in buying Honda Beat in North Surabaya. Thepopulation in this study were all Honda Beat buyers in North Surabaya. Samplingis done accidental sampling, with the number of sample members of 100respondents. The analytical method used in this study is the method of analysis ofMultiple Linear Regression. The results of the analysis show that the brand,quality, and price both simultaneously and partially have a significant effect onHonda Beat purchasing decisions. The price variable is the independent variablethat has the dominant influence on Honda Beat purchasing decisions.
Penerapan Kualitas Layanan Berdampak Pada Keputusan Pembelian Produk Pao Pao Liliana Dewi; Joy Victoria Dharmawan Lira
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.712 KB) | DOI: 10.37477/bip.v11i2.19

Abstract

Zolid Agung Perkasa company is a company that runs in food & beverage industry and has been established since February 2, 2015. This company sells product that named PaoPao, that is, the product with a various food menu that are focus more on chinese food. This product is done because there in anopportunity in which nowadays many people want things all fast and affordable.The matter that is consumers who purchase PaoPao products do not purchasethat cause unstable sale. The purpose of this research in this study aims to knowwhere the effect of service quality on consumer purchasing decision of PaoPao.The total population that used in this research is 63 people. The sampling technique that in used in this research is non-probability sampling by using saturated sampling technique. The number of samples used 63 people. The analysis technique used in this research is multiple regression analysis techniqueusing SPSS version 20. The result of this research shows that tangible (X1),reliability (X2), assurance (X3), responsiveness (X4), empathy (X5) significantyaffect the purchasing decision (Y).
Analisis Minat Beli Toko Kelontong Di Kecamatan Wonokromo, Surabaya Dengan Pendekatan Store Atmosphere Deograsias Yoseph Y. F.
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.122 KB) | DOI: 10.37477/bip.v11i2.20

Abstract

The grocery store industry is still facing a form of economic business that hasgood prospects, even in a crisis. However, in the same period many took thegrocery that went bankrupt, because they were no longer able to maintain sales.There needs to be a fundamental change in the grocery store in order, but thegrocery store is starting to rise from behind. As Indonesian people, are we ready to help by diverting shopping at grocery stores. By agreeing to Store Atmosphere,it is expected that willingness to buy from grocery stores will increase.
Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Perusahaan LQ45 Di Bursa Efek Indonesia Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.945 KB) | DOI: 10.37477/bip.v11i2.21

Abstract

The purpose of this study was to determine the factors affecting price earningratio in LQ45 companies listed on the Indonesia Stock Exchange. This type ofresearch is a quantitative study with a sample of 40 companies starting in 2017 2018.The results of the study showed tha tthe variable Return on Assets, Return on Equity (ROE), Debt to Equity Ratio and Price Book Value together affect The Price Earning Ratio (PER). The t test shows theresults that Return on Assets has an influence on Price Earning Ratio, while Return on Equity,Debt to Equity Ratio and Price Book value do not affect the Price Earning Ratio.
Apakah Keputusan Pembelian Konsumen Java Origin Terkait Dengan Pemasaran Produk Online? Liliana Dewi; Liem Evan Wiryono
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.739 KB) | DOI: 10.37477/bip.v12i1.22

Abstract

Java Origin is a company that produces batik shirts in modern design by using mixing cloth and denim fabric. This study aims to determine the influence of online media and personal selling of people in this research to know the purchasing decisions of Java Origin consumers. Determination of source data used samples saturated with 77 respondents, that is consumers who have purchased Java Origin products. The method in this research is a quantitative method. This data retrieval method uses a questionnaire that is distributed directly by using multiple linear regression as a data analysis technique. The result of this research is the online media and personal sale variable influence significant to a decision of purchasing Java Origin.
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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.724 KB) | 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.

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