Bina Ekonomi
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VARIABEL YANG MEMPENGARUHI CITRA PRODUK FOOD SUPPLEMENT
Consumer\u27s buying decision process influenced by many variables. One of them is product image. The product image cannot stand alone itself, but influenced by consumer\u27s characteristic, such as sex, age, education level, occupation, and, income level. A research has done in order to get accurate information about how these characteristics influence the product image. The result of this research can be used by any company which involve in offering product food supplement
CORPORATE GOVERNANCE: PERSPEKTIF TEORI PERUSAHAAN
The main differences between corporate governance theory from the theory of the firm perspective and other perspectives, such as simple finance perspective, the stewardship perspective, the political perspective, and the stakeholder perspective, is the power of the agent The theory of the firm perspective assumes that agent has a dominant power but the other perspectives assume principal has a dominant power. The agent build information asymmetry through increasing risk and complexity of the firm. The increasing of business risk induce principal to invite other principal to spread the risk. When the stake of principal in the firm is small relative to her wealth, their incentive to monitor the agent tend to decreasing. The complexity of the firm need a lot of good monitor. Since good monitor is limited then agent will be under monitored
PERAN SUPPLY CHAIN MANAGEMENT DALAM PENINGKATAN CUSTOMER VALUE
Supply Chain Management (SCM) concept is an innovation of scientific development process. It comes to light because of drastic changes that occur in global industrial environment, such as more fierce competition, more demanding consumers and stockholders, shorter product life cycle and also information technology which grows very fast. In applying this concept, many requirements are needed, such as vision and support from top management, government\u27s support and the capability of adopting the technology. Although this concept is not easy to perform, it is beneficial for the company as it can help a company achieve its customer value. Moreover, a company which applies this concept can reduce costs and give a quick response to the customer. Finally, the company that is successful in achieving customer value will be able to survive in the global market for it will create customer loyalty
MENCIPTAKAN CUSTOMER EXPERIENCE MENGGUNAKAN MERK
The most brand theory defines brand as identifies only and differentiate one product from another. That means the brand is identity of product that signify ownership and guarantee quality. This paradigm about brand misses the very essences of a brand as rich of sensory, affective, and cognitive associations that result of memorable and rewarding brand experience. The brand experience increases the value of product in customer mind. The Manning Selvage & Lee, a research firm, find that brand leader do not just have memorable name and great image-they also deliver experience. This paper focus on how brand experience can be created by the firm
MENENTUKAN METODE PERAMALAN YANG TEPAT
Forecasting methods are basic tools that we have to know to make assumptions for planing or decision making. There are a lot of forecasting method, and as a decision maker we have to choose the right model for our type of data. Choosing the right model of forecasting is not difficult if we know the pattern of the-data and the requirements of the method. This paper described how we could choose the right forecasting. Methods for the data, and analyze which forecasting method is the best among the alternatives.Keyword: Forecasting, forecasting methods, and stationary tes
HEDGING : SUATU MANAJEMEN RESIKO OPSI
Options have become extremely popular, so popular that in many cases more money is invested in them in the underlying assets. Options are extremely attractive to investors, both for speculation and for hedging. The investors can make a greater profit relative to their original payout than you would do by simply purchasing the shares. A financial institution that sells an option to a client in the over-the-counter-markets is faced with the problem of managing its risk. Some strategies for facing this problem are naked position strategy, covered position strategy, stop loss strategy and delta hedging strategy. It can be seen from this article that delta hedging strategy is more powerful than other strategies because this strategy can be done for any condition, in the money or out of the money
MANFAAT KERANGKA KERJA KONSEPTUAL AKUN KEUANGAN BAGI AKUNTAN PUBLIK DALAM MELAKSANAKAN PEKERJAANNYA
The conceptual framework for financial accounting and reporting was developed to achieve standardization in financial accountant practices. This framework consists of three revers, which are (1) objectives of financial reporting, (2) elements of financial statements and quality characteristics of accounting information, and (3) recognition and measurement concepts. In Indonesia, the main work of a public accountant is to do financial audits on business entities, followed by attestation by the public accountant to endorse (or not) the business entities\u27 statements. Analyses done both upon the conceptual framework and the work of a public accountant shows that the framework is helpful to the public accountant\u27s work, because (l) the financial accounting standards used by the public accountant were created based on the conceptual framework, and (2) in the case that no standards or rules have been set, then the conceptual framework provides guidance to the public accountant. An example is provided to enhance understanding
PENENTUAN SAAT YANG TEPAT BAGI SEBUAH ORGANISASI BISNIS UNTUK BERALIH DARI SPREADSHEET KE APPLICATION-SPECIFIC SOFTWARE (STUDI KASUS ATAS BEBERAPA PERUSAHAAN DI JAWA BARAT)
Currently, almost all business organizations use spreadsheet. In some cases, the using of spreadsheet is appropriate, but in other cases, it is not. When the using of spreadsheet is not appropriate anymore, an organization needs to alter from spreadsheet to application-specific software. There are eight factors that should be considered by management in determining whether or not to alter from spreadsheet. These factors are software resources, people resources, data resources, hardware resources, business complexity, network resources, cost of alteration, and company readiness. To determine when the right time to alter is, the eight factors are weighted and an alter or not-to-alter decision is made on each factor. The development of information technology and business environment in general might increase or decrease the factors that are need to be considered by management when they make decision whether or not to alter from spreadsheet to application-specific software
RISK BASED INTERNAL AUDITING (RBIA) : SUATU PENDEKATAN DALAM AUDIT INTERNAL
Internal auditing has evolved from accounting oriented to management oriented. The past role of internal auditor as the \u27watchdog’ now has evolved into internal consultant, which gives input for organization\u27s improvement, and also as a catalyst for the organization. The scope of auditing has become broader, not only focusing on financial audit and compliance audit, but also on risk management, and on every aspect that influenced organizations\u27 performance. The audit orientation now has moved toward auditing based on risks. By applying risk based internal auditing, internal auditors are expected to improve their efficiency and effectiveness in doing audit. In designing Risk Based Internal Auditing (RBIA), internal auditors are expected to cooperate with the organization\u27s committee, in order to obtain clear understanding about the expectation of auditing and monitoring, and how these activities can be grouped to minimalize risks in the organization. Risks triggered RBIA, and the function of RBIA is to report whether those risks have been controlled. Key Words : internal auditing, Risk Based Internal Auditing, inherent risk, residual risk, risk appetit
SELF LEADERSHIP : SEBUAH PENDEKATAN
The concept of Self-leadership is considered to be a new approach when it first surfaced in the 1980\u27s. Its principle is that the activity of a leader is no longer in the hands of few prominent members in the organization, but in the hands of all individuals in all levels of organization to motivate, direct and control himself/herself to perform positively as expected to achieve organization’s high competitive advantages through a conducive decision making process. Self-leadership capability has many advantages for the development of the organization, especially in this era of creativity, especially through the development of creative individuals. This paper attempts to outline some of the supporting factors for self-leadership development, its benefits, and in particular the strategies and methods needed to improve the ability of self-leadership.Key words : creativity and innovation, self-leadership, organizational commitment, self-leadership strategy