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.
Articles
246 Documents
<![CDATA[Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing ]]>
<![CDATA[Diah Anugrah Sharasanti]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v12i2.101
<![CDATA[The strategy for determining the accurate production cost is one way for the company to compete among its competitors. Activity Based Costing assumes allcosts have a cause, and the causes can be managed so that the costs charged can be effective and efficient. Several studies have shown that there are differences in production costs between calculations using traditional methods and Activity Based Costing. Previous studies have shown that production costs are more accurate when using the Activity Based Costing method of calculation. Bjornenak and Mitchell (1999) in Rendy and Devie (2013) argue that Activity Based Costing is a system that is promoted and adopted as a basis for strategic decision-making and to improve earnings performance. According to Reimann (1990) the use of the Activity Based Costing system encourages companies to produce products that have competitive advantages. The results of several studies show that the ability of the Activity Based Costing system can not only measure product costs accurately, but the information generated can be used for various other strategic interests within the company, and the implementation of the Activity Based Costing system is not only focused on the financial aspects, but also on other nonfinancial aspects which are indicators of the success of company performance.]]>
<![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[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[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.]]>
<![CDATA[Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 ]]>
<![CDATA[Setiadi Alim Lim]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.393
<![CDATA[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.]]>
<![CDATA[Price And Product Quality To Nexfood’s Purchase Intention ]]>
<![CDATA[Daniel Chandra]]>;
<![CDATA[Liliana Dewi]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.394
<![CDATA[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.]]>
<![CDATA[Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Trisye Natalia Kilay]]>;
<![CDATA[Ribka S. F. Bonara]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.395
<![CDATA[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.]]>
<![CDATA[Analisis Pengaruh Disiplin Dan Motivasi Kerja Terhadap Produktivitas Kerja Karyawan Hotel Goodrich Suites Jakarta ]]>
<![CDATA[Wendy Shelma Santika]]>;
<![CDATA[Thyophoida W.S. Panjaitan]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.396
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUTUSAN BERBELANJA ONLINE MENGGUNAKAN APLIKASI SHOPEE ]]>
<![CDATA[Gideon Eka Krizella Putra]]>;
<![CDATA[Citra Anggraini T]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i2.435
<![CDATA[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.]]>
<![CDATA[PENGARUH PERCEIVED OF BENEFIT DAN E-TRUST TERHADAP MINAT MENGGUNAKAN QRIS ]]>
<![CDATA[Sadana Devica]]>;
<![CDATA[Mentari Septynaputri Widodo]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i2.443
<![CDATA[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.]]>
<![CDATA[FAKTOR YANG BERPENGARUH TERHADAP ENTREPRENEURIAL INTENTION ]]>
<![CDATA[Hana Chyntia]]>;
<![CDATA[Christian Herdinata]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i2.459
<![CDATA[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.]]>
