Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

BIP'S : Jurnal Bisnis Perspektif

BIP
Website

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

6 7 8 9 10

Manfaat Akuntansi Forensik Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Forensic Accounting is a specific knowledge which related fraud. The enterprises want to implement Forensic Accounting with audit investigation as detection all the fact of crime especially to judge/justice. This research as a descriptive qualitatif research which take many informan from the student of Economic Faculty, Accounting Program Study and the results show that many informan give perception that Forensic Accounting is very usefull and the lectures should teach good behavior knowledge to all the students, so the student will get good behavior and high responsibility. Finally we hope the situation of economic in Indonesia will succesefull and wealth.

Analisis Pemberdayaan Masyarakat Home Industry Dalam Rangka Mendorong Kemandirian Ekonomi Muhamad Rifai; Warter Agustim; Poppy Indrihastuti
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Shoots is one type of foodstuffs from young shoots of bamboo plants are quite popular in the community. The young shoots can be consumed, thus classified into vegetable. The main ingredient in the crude bamboo shoot is water, which is about 91%. In addition, bamboo shoots contain protein, carbohydrates, fat, vitamin A, thiamin, riboflavin, vitamin C, as well as other minerals for instance calcium, phosphorus, iron, and calcium. This shoots is often processed into a variety of materials snacks. One of them is the spring rolls bamboo shoots. Spring rolls bamboo shoots business is generally carried out by SME entrepreneurs in many areas in Indonesia, one of which is done by MSMEs in Desa Pakis, Kabupaten Malang. This study aims to look at the extent to which the development of this business in the Desa Pakis, Kabupaten Malang and explore the factors that hinder the development of its business and give suggestions so that this business can be developed further in the future. The findings concerning the factors inhibiting the development of this business, among others, are a product of spring rolls bamboo shoots produced is not hygienic, not durable, not registered at the Malang District Health Office, sales are made to the model consignment with the scope of the marketing area is still very limited, the product packaging is not interestingly, the business has not been registered in the Malang District Industry and Trade Office and difficulty in obtaining loans from banks additional capital for business development.

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.343 KB)

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

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

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.692 KB)

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.

Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

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.

Learning Mindset In Today's Business: Leading To Innovation And Consumer-Centrix Motives Ign Heri Satrya Wangsa
BIP's JURNAL BISNIS PERSPEKTIF Vol 1 No 1 (2009): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Innovation has become relevant keywords for business that may intend to be competitive as there will be a creation of new breakthrough which has the orientation to form consumer-centrix motives. Innovative business could label consurner-centrix touch toward its products. Old resultoriented mindset will then go through how to ideally accomplish consumer's expectation. The growing number of various customized products or tailor-made products has brought an important indication that consumer has become major issue. Innovative activities could not be continuously applied unless the business has mindset to renew its cycle. As an organism, a business should have learning mindset which could motivate itself to keep innovative. This is an introductory paper which hopefully facilitates those who want to conduct thorough srudy related to learning mindset on innovation and consumer-centrix motives.

Kredit Bank Dan Sewa Guna Usaha Dengan Hak Opsi Sebagai Sumber Pendanaan Alternatif Atas Perolehan Aktiva Tetap Dalam Rangka Penghematan Pajak Maria Widyastuti
BIP's JURNAL BISNIS PERSPEKTIF Vol 1 No 1 (2009): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Banyak cara dan metode yang bisa dipilih oleh perusahaan dalam rangka mendapatkan dana untuk mengembangkan usahanya antara lain dengan cara mendapatkan kredit dari bank, pembelian aktiva secara angsuran, dan menyewa guna usaha aktiva dari perusahaan sewa guna usaha. Pada kenyataannya, banyak perusahaan kecil kesulitan mencari sumber dana melalui kredit perbankan dan pembelian aktiva secara angsuran sudah tidak memungkinkan lagi. Hanya perusahaan besar dan sudah mempunyai 'nama' saja yang mungkin dapat dengan mudah mendapatkan kepercayaan baik dari bank sebagai pihak yang memberi pinjaman maupun dari perusahaan yang menjual aktiva secara angsuran. Bagi perusahaan kecil semacam ini, sewa guna usaha (leasing) merupakan salah satu alternatif yang patut diberi rekomendasi untuk memecahkan masalah tersebut. Tujuan penelitian ini untuk mencari solusi yang tepat untuk memperoleh modal usaha berupa aktiva tetap yang murah dan tidak membebani arus kas keluar serta dapat menghemat pembayaran pajak. Pemilihan altematif pembiayaan kali ini penulis mencoba untuk membandingkan dua pilihan yaitu Kredit Bank dengan Sewa Guna Usaha (leasing). Teknik analisa yang digunakan adalah: (1) Menentukan nilai angsuran (annuitas); (2) Membebankan semua biaya fiskal yang melekat pada aktiva tetap; (3) Menghitung penghematan pajaknya; (4) Menghitung arus kas yang telah dikeluarkan; (5) Mengakumulasikan Net Present Value. Semakin kecil net present value-nya maka semakin hemat biaya yang dikeluarkan untuk memperoleh aktiva tetap tersebut. Uji Kasus dilaksanakan pada C.V. Hasta Corporation yang rencananya akan membeli aktiva tetap berupa Web Server Mainframe Machine, dengan harga perolehan Rp 999.000.000,-. Untuk memperoleh mesin tersebut pihak manajemen C.V. Hasta Corporation menentukan dua pilihan yaitu melalui Kredit Bank atau Sewa Guna Usaha (leasing). Ternyata dari basil penelitian menunjukkan bahwa Sewa Guna Usaha (leasing) lebih menguntungkan daripada Kredit Bank, keuntungan yang diperoleh adalah berupa penghematan pajak sebesar Rp 20.214.877,- sehingga berakibat pada net present value-nya menjadi lebih kecil.

Page 8 of 25 | Total Record : 246

6 7 8 9 10

Filter by Year

2009 2026

Filter By Issues

All Issue Vol. 18 No. 1 (2026): Januari Vol. 17 No. 2 (2025): Juli Vol. 17 No. 1 (2025): Januari Vol. 16 No. 2 (2024): Juli Vol 16 No 2 (2024): Juli Vol. 16 No. 1 (2024): Januari Vol 16 No 1 (2024): Januari Vol 15 No 2 (2023): Juli Vol. 15 No. 2 (2023): Juli Vol 15 No 1 (2023): Januari Vol 14 No 2 (2022): Juli Vol 14 No 1 (2022): Januari Vol 13 No 2 (2021): Juli Vol 13 No 1 (2021): Januari Vol 12 No 2 (2020): Juli Vol 12 No 1 (2020): Januari Vol 11 No 2 (2019): Juli Vol 11 No 1 (2019): Januari Vol 10 No 2 (2018): Juli Vol 10 No 1 (2018): Januari Vol 9 No 2 (2017): Juli Vol 9 No 1 (2017): Januari Vol 8 No 2 (2016): Juli Vol 8 No 1 (2016): Januari Vol 7 No 2 (2015): Juli Vol 7 No 1 (2015): Januari Vol 6 No 2 (2014): Juli Vol 6 No 1 (2014): Januari Vol 5 No 2 (2013): Juli Vol 5 No 1 (2013): Januari Vol 4 No 2 (2012): Juli Vol 4 No 1 (2012): Januari Vol 3 No 2 (2011): Juli Vol 3 No 1 (2011): Januari Vol 2 No 2 (2010): Juli Vol 2 No 1 (2010): Januari Vol 1 No 2 (2009): Juli Vol 1 No 1 (2009): Januari More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Lilik Indrawati

Contact Email
jurnalbips@ukdc.ac.id

Phone
+6288217266957

Journal Mail Official
jurnalbips@ukdc.ac.id

Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Lilik Indrawati

Contact Email jurnalbips@ukdc.ac.id

Phone +6288217266957

Journal Mail Official jurnalbips@ukdc.ac.id

Editorial Address Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Lilik Indrawati

Contact Email
jurnalbips@ukdc.ac.id

Phone
+6288217266957

Journal Mail Official
jurnalbips@ukdc.ac.id

Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location
Kota surabaya,

Jawa timur

INDONESIA