Bina Ekonomi https://journal.unpar.ac.id/index.php/BinaEkonomi <p>Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi karya tulis akademik hasil penelitian literatur maupun lapangan di bidang Ilmu Ekonomi, Manajemen, dan Akuntansi, yang diharapkan dapat memberi sumbangan pemahaman maupun alternatif solusi masalah ekonomi yang ada.</p> <p>Bina Ekonomi bekerja sama dengan Institut Akuntan Manaiemen Indonesia (IAMI), yaitu asosiasi profesi akuntan manajemen untuk mempublikasikan artikel ilmiah yang diajukan oleh IAMI</p> <p>Redaksi Bina Ekonomi akan menelaah (<em>review</em>) artikel untuk menentukan apakah artikel tersebut layak diteruskan ke proses selanjutnya. Hasil penelaahan oleh Redaksi Bina Ekonomi akan menghasilkan tiga kemungkinan: layak diteruskan atau layak diteruskan jika dilengkapi/diperbaiki atau tidak layak diteruskan, ke proses selanjutnya.</p> <p>Pedoman penulisan naskah : click <a title="Pedoman Penulisan Naskah" href="https://journal.unpar.ac.id/index.php/BinaEkonomi/panduan" target="_blank" rel="noopener">here</a></p> <p>Template penulisan naskah : click <a title="Template Penulisan Naskah" href="https://docs.google.com/document/d/1nAWjECZVI0XDX08Q1vnxf2Ak8kBOOb6d/edit?usp=sharing&amp;ouid=104411417997599908165&amp;rtpof=true&amp;sd=true" target="_blank" rel="noopener">here</a></p> <p>Surat pernyataan pengalihan hak cipta : click <a title="Surat Pernyataan Pengalihan Hak Cipta" href="https://drive.google.com/file/d/1EGzKW9TuFiiQE3Wnf-JXZQ3gGMcsxDg6/view" target="_blank" rel="noopener">here</a></p> <p>Pernyataan Etika : click <a title="Pernyataan Etika" href="https://drive.google.com/file/d/1AKSRTw0LZajCO55zYSSYTUhL1VHLJkuD/view?usp=sharing" target="_blank" rel="noopener">here</a></p> Center for Economic Studies Universitas Katolik Parahyangan en-US Bina Ekonomi 0853-0610 Surat Pernyataan Pengalihan Hak Cipta: click <a title="Surat Pernyataan Pengalihan Hak Cipta" href="https://drive.google.com/file/d/1EGzKW9TuFiiQE3Wnf-JXZQ3gGMcsxDg6/view" target="_blank">here</a> STUDI PENGGUNAAN DATA GOOGLE TRENDS: KASUS PERAMALAN TINGKAT PENGANGGURAN USIA MUDA https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/5276 <p><em>Google Trends data is an unbiased sample of search data produced by the Google search machine. This data represents the number of searches for a specific keyword using the search machine. The availability of this free of charge data creates various opportunities of utilization for forecasting economic variables. On the other hand, data produced by standard methods (using surveys) cannot be issued very frequently because of financial constraints and the limited mobility during COVID-19 pandemic. </em><em>This article reports a methodological study on the use of Google Trends data. The objective of this study is to show that the use of Google Trends data can improve the quality of forecasting. To achieve the objective, youth unemployment data are utilized and prepared for analysis of Autoregressive Integrated Moving Average. The quality of forecasting utilizing additional Google Trends data is compared with that without involving Google Trends data. It is concluded that the quality of the forecasting using the first method is better than that of the second one. This conclusion implies that utilizing Google Trends data can potentially improve the quality of forecasting and partially solve the problem of data scarcity resulted from financial constraints and the COVID-19 pandemic.</em></p> D. S. Priyarsono Siti Magfirotul Laelia Copyright (c) 2023 2023 2023-09-01 2023-09-01 27 2 100 123 10.26593/be.v27i2.5276.1-24 PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/6002 <p>Illegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future.</p> Gede Dwipa Ria Narasara Diah Widyawati Copyright (c) 2023 2023-09-01 2023-09-01 27 2 124 140 10.26593/be.v27i2.6002.124-140 DETERMINAN DEFISIT NERACA TRANSAKSI BERJALAN DAN DEFISIT ANGGARAN: TWIN DEFICIT INDONESIA https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/6057 <p><em>The global crisis has pushed Indonesia into external and internal imbalances. In this case, the current account deficit is one of the important issues related to external balance because it is related to Indonesia's foreign exchange reserves. A crisis causes not only external imbalances but also causes internal imbalances. The Indonesian government uses the State Revenue and Expenditure Budget (APBN) as an instrument in achieving internal balance, but Indonesia implements a deficit budget policy so that with this condition Indonesia experiences a twin deficit. This study aims to analyze the determinants that cause a deficit in the current account balance and government budget. The government budget, exchange rate, economic growth, commodity price index, and trade openness variables are used to analyze the current account balance determinants. Meanwhile, to analyze the determinants of the government's budget, the variables of economic growth, inflation, and interest rates are used. The analytical tool used is the Error Correction Model (ECM).</em> <em>The results showed that the variables of economic growth, commodity price index, and trade openness had a significant negative effect on the current account balance in the long and short term. The government budget variable has a significant positive effect in the short term on the current account balance, while the exchange rate variable has a negative and significant effect on the current account balance in the long term. In the determinants of the government budget, the variable of economic growth has a significant positive effect in the long and short term, while the inflation variable has a significant negative effect in the long and short term. However, the interest rate variable has no significant effect in the long and short term.</em></p> Chrisna Ludfernando Edy Yusuf Agung Gunanto Copyright (c) 2023 2023-09-27 2023-09-27 27 2 141 160 10.26593/be.v27i2.6057.141-160 RANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN KOPERASI PAGUYUBAN KARYAWAN DEKABE JAWA TIMUR https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/6132 <p><em>The rapid development of information technology has brought changes to all aspects of individuals and organizations, one of which is cooperatives. The Cooperative Association of Pakar Dekabe employees (Pakar Dekabe Cooperative), has trading and service business activities. Its trading business activities are related to buying, selling, and managing merchandise inventory that require recording and reporting. Recording sales as inventory expenditure is still done manually. Inventory is updated at the end of the current month period. This has an impact on inventory information that is not up-to-date and there is the potential for physical discrepancies to occur in recording. In this regard, the purpose of this study is to develop an inventory accounting information system through the Excel for Accounting (EFA) application to produce financial information accurately and qualified for stakeholders. The result of this study is the design of the EFA with the development of the number of working sheets from three become 11 sheets in order to detail the recording transactions, avoid the occurrence of physical discrepancies and recording inventory and also simplify the process of preparing financial reports as part of the internal control implementation.</em></p> Titin Nur Hidayah Hariadi Yutanto Ellen Theresia Sihotang Copyright (c) 2023 2023-09-27 2023-09-27 27 2 161 176 10.26593/be.v27i2.6132.161-176 KINERJA BANK: PENGARUH LAPORAN KEBERLANJUTAN, KUALITAS LABA, DAN MODAL INTELEKTUAL https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/6269 <p><em>This study aims to examine the effect of the quality of sustainability reports and earnings quality on bank performance as a proxy for return on assets and price earnings ratio with intellectual capital as a moderating variable. The population of this study were banking companies listed on the IDX for 2018-2021 with a total of 46 companies. Determining the number of samples was carried out using a purposive sampling technique and selected based on criteria of 28 companies for a period of 4 years so that 112 samples were obtained. Regression analysis method on panel data using the Eviews 12 program. The results of this study indicate that the quality of sustainability reports has a significant negative effect on ROA. Earnings quality has a positive and significant effect on ROA. Report quality has a positive and significant effect on PER. Earnings quality has no significant effect on PER. ROA has a positive and significant effect on PER. Intellectual capital is able to moderate the influence of the quality of sustainability reports on PER. Intellectual capital cannot moderate the effect of sustainable earnings quality on PER. Intellectual capital cannot moderate the effect of ROA on PER</em></p> I’is Intan Putri Hulu Wiwik Utami Copyright (c) 2023 2023-09-27 2023-09-27 27 2 177 193 10.26593/be.v27i2.6269.177-193 IDENTIFIKASI STRUKTUR EKONOMI SEKTORAL DAN REGIONAL SELURUH PROVINSI DI INDONESIA MENGGUNAKAN ANALISIS NETWORK https://journal.unpar.ac.id/index.php/BinaEkonomi/article/view/6325 <p><em>This study aims to identify key sectors in the economy of all provinces in Indonesia by network analysis using Indonesia's Inter-Regional Input-Output (IRIO) tables. The results of this study show that the most sensitive sector and the sector with the highest ranking in terms of having relationships with other important sectors are the manufacturing industry and its region is dominated by provinces on the island of Java. Furthermore, the sectors with the highest ratings in terms of their ability to influence resources among other sectors are the manufacturing, construction, transportation, and warehousing industries, and financial services and insurance sectors. As well as the results of community detection show that sectors that are in the same province and have close geographical distances tend to interact more often. The results of this study also show that the highest rankings of the sector as a whole are dominated by provinces on the island of Java while the lowest is by the Eastern Part of Indonesia.</em></p> Lamtutur Sri Paulina Pasaribu Copyright (c) 2023 2023-09-27 2023-09-27 27 2 194 208 10.26593/be.v27i2.6325.194-208