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
240 Documents
<![CDATA[Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.58
<![CDATA[This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.]]>
<![CDATA[Implementasi Lean Canvas Pada Project Corporate Entrepreneurship ]]>
<![CDATA[Eric Harianto]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.59
<![CDATA[The purpose of this research is to (1) identify project corporate entrepreneurship with the application of lean canvas; (2) identify constraints in the application of lean canvas in corporate entrepreneurship projects; (3) identify the benefits contained in the application of lean canvas in corporate entrepreneurship projects. Data is collected from October 2018 to December 2018. The method used is descriptive research method with qualitative approach. The researcher conducted interviews with 5 informants. The analysis tools used are lean start up and lean canvas. The data analysis techniques used is Creswell data analysis techniques (2014). The results of this study are (1) project corporate entrepreneurship can be implemented in nine lean canvas blocks and can easily see the concept of optimization model and linkages between nine blocks in lean canvas; (2) the most difficult constraints experienced are when filling key metric blocks and unfair advantages in the lean canvas; (3) the researcher can easily analyze project corporate entrepreneurship in determining future strategies in order to find out which projects are effective or not to be continued or developed based on the achievement measured in the key metric blocks in one of the lean canvas blocks and the integration of nine blocks in lean canvas.]]>
<![CDATA[Analisis Manajemen Risiko Pada Perusahaan Perbankan Yang Go Public ]]>
<![CDATA[Deograsias Yoseph Y.F.]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.60
<![CDATA[The expanding banking growth is followed by the increasing number of risks that must be faced by banks. Along with the external conditions of the banking sector which were increasingly troubled by the threatening risks, Bank Indonesia required each bank to have an integrated risk management system. To minimize this risk, Basel II is applied to improve the standards for banks that go public in order to manage risk management properly. As a financial intermediary, the implementation of risk management is very important for banks to reduce losses. Maximum risk management for banks can ensure banks will survive destruction if a bad situation occurs. With the increasingly complex risks in the banking industry, Good Corporate Governance practices are needed. These efforts are carried out to avoid a banking crisis in the future.]]>
<![CDATA[Capaian Kemampuan Berpikir Reflektif Mahasiswa Peserta Mata Kuliah Akuntansi Manajemen Antar Semester ]]>
<![CDATA[Trisye Natalia Kilay]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.61
<![CDATA[The purpose of study is to investigate empirically the differences in achievement of reflective thinking skills for management accounting courses between different semester students at the same time. There were 68 students of the Accounting Study Program at the Faculty of Economics, Darma Cendika Catholic University who took Management Accounting courses in the odd semester 2018/2019, which had filled out the research questionnaire, but only 66 questionnaires were feasible to be processed. The hypotehesis examined by using manova. Based on the results of quantitative data processing using SPSS, only reflections are seen different between semesters but this study failed to confirm the differences in habitual action, understanding, and critical reflection between semesters taking management accounting courses at the same time.]]>
<![CDATA[Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia ]]>
<![CDATA[Setiadi Alim Lim]]>;
<![CDATA[Lilik Indrawati]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.70
<![CDATA[Groups of micro, small and medium enterprises (MSMEs) in many countries are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system or MSMEs and are known as the presumptive tax system. In addition, given the arge role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia.]]>
<![CDATA[Pengaruh Technical Quality dan Functional Quality Terhadap Kepuasan Pengunjung Situs Yahoo! ]]>
<![CDATA[Sadana Devica]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.71
<![CDATA[The purpose of this study is to investigate and analyze the effect of the variable quality of service to the satisfaction of both the Yahoo! site visitors simultaneously or partially, and to investigate the variable quality of service that the dominant influence on the Yahoo! site visitor satisfaction. This type of research is the explanatory research with a survey method. The independent variables consists of technical quality and functional quality, as well as the dependent variable is the Yahoo! site visitor satisfaction. The samples studied were students totaling 100 respondents. The results of multiple regression analysis showed that the quality of service significantly influence the Yahoo! site visitor satisfaction either simultaneously or partially. Technical quality and functional quality variables have a positive relationship or the direction of the Yahoo! site visitor satisfaction. From the analysis it can be seen that the technical quality of the dominant influence on the Yahoo! site visitor satisfaction.]]>
<![CDATA[Keterlibatan Dan Sikap Konsumen Berpengaruh Terhadap Keputusan Pembelian Mobil Daihatsu Xenia Di Surabaya ]]>
<![CDATA[Siti Tarwiyah]]>;
<![CDATA[Endang Setyawati]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.72
<![CDATA[Various product MPV, makes has many choices in take the purchasing decision. This matter is indicated that has strong position in determines purchasing decision towards product needed, not with the exception of in the case of consumer decision in buy car xenia that be object from this watchfulness. This watchfulness aims to detect and analyze influence from consumer involvement variable and consumer attitude variable towards car purchasing decision daihatsu xenia at surabaya. Population in this watchfulness car user Daihatsu xenia at surabaya. with gather sample passes method questioner towards 100 person. Analysis that used doubled linear regression, and hypothesis testing that used test f and test t in significant standard 5%. Analysis result shows that look for information in consumer involvement level and subjective risk in consumer involvement kind very influential towards purchasing decision. access in cognate component, self confidence taste and pleasant taste in component afektif with effort supporting in component behaviour/action very influential towards purchasing decision. as to purchasing decision is influenced bigger because appropriate need.]]>
<![CDATA[Penilaian Implementasi Good Corporate Governance Pada Bumn Indonesia Sektor Perkebunan ]]>
<![CDATA[Jeanne Asteria Wawolangi]]>;
<![CDATA[Martinus Sony Erstiawan]]>;
<![CDATA[Thyophoida W.S. Panjaitan]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.73
<![CDATA[The research was conducted at PTPN X, XI, and XII in order to see the implementation of Good Corporate Governance every PTPN. The purpose of this study is to assess the implementation of Good Corporate Governance as well as to assess the implementation of Good Corporate Governance ratings on stateowned plantation sector. Data were obtained through interviews and questionnaires. The analytical method used was a descriptive quantitative analysis. The results obtained showed that the PTPN X, XI, and XII implementation of Good Corporate Governance has been realized.]]>
<![CDATA[Analisis Pengaruh Net Interest Margin Dan Non Interest Income Terhadap Return On Asset Pada Badan Usaha Perbankan Di Bursa Efek Indonesia ]]>
<![CDATA[Anita Permatasari]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.74
<![CDATA[The primary objective of this study is to determine which dominant factor to influence the profitability of banks in Indonesia. There are the two main factors that affect the profitability of the banks. The first one is Net Interest Margin as lo known as NIM and the second one is Non Interest Income also known as NII. Firstly, bank is in charge of collecting funds from the people and to channel it back to the community for various purposes. By doing this, Net Interest Margins are generated by the difference between saving rate and credit rate. Secondly, bank gains Non Interest Income by charging fee for banking services such as transfer fee, letter of credit, safe deposit box rental, etc. With higher Net Interest Margin and Non Interest Income, banks will achieve higher profitability. This research concludes that Net Interest Margin dominates over Non Interest Income in Indonesian’s banking. This research also concludes that Net Interest Margin and Non Interest Income can complement each other to increase banking sector profitability.]]>
<![CDATA[Faktor-Faktor Yang Menentukan Perilaku Konsumen Dalam Mengadopsi Teknologi Informasi ]]>
<![CDATA[Ronny Ronny]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v6i1.75
<![CDATA[The study about individual behavior in the adoption of information technology has already performed in any kinds of research with the different of brand and type of product, different location, and the different individual and organization. This scientific article analysis factors determine the adoption of information technology of the various research in Indonesia and foreign country with the limitation on the adoption of information technology by the individual. The main focus of the analysis in on the consumer behavior at the time of performing the buying process and at the time of using the product. The result of analysis shows that the four variables influenced the individual in adopting the information technology are economic, educational, social influence, and benefit, as well as the easy of using technology.]]>
