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Journal : Moneter : Jurnal Akuntansi dan Keuangan

ANALISIS PENILAIAN KINERJA KEUANGAN MENGGUNAKAN PENERAPAN ECONOMIC VALUE ADDED. Studi Kasus: Pada PT. Binaartha Parama Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.137 KB) | DOI: 10.31294/moneter.v1i2.944

Abstract

This Study aims to determine the company's financial performance is studied based on the analysis of Economic value added (EVA) for the year 2011 and 2012 on PT Binaartha Parama. The method used is descriptive analysis using time series data. The data used are the financial statements of the balance sheet and income statement for the period in 2011 and 2012. The results showed that the company's financial performance in 20011 and 2012 showed the unfavorable conditions in which the company is not able to create value-added enterprises, and therefore contributes to the formation of capital investment from investors. Keywords : EVA Method, Financial Performance
ANALISIS PENGARUH BIAYA KUALITAS TERHADAP TINGKAT KEUNTUNGAN PERUSAHAAN (STUDI KASUS PADA CV. MERANTI MANUNGGAL FURNITURE) Winarno, Slamet Heri
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.296 KB) | DOI: 10.31294/moneter.v2i2.976

Abstract

This research aimed to analyze the effect of cost of quality to the profitability. This research is quantitative, the data used is quality costs consist of t Prevention cost, appraisal cost, internal failure cost, external failure cost  and profitability. The data was taken from the financial statements CV Meranti Manunggal Furniture 2008-2014. The method used in this research is the statistic method  with Multiple Regression Analysis and SPSS. The results showed that there is a positive and significant effect on the cost of quality to the profitability is reflected in the mathematical equation EBIT=5,425+0.409X1+0.277X2+0.246X3-0.511X4. Simultaneously and partially all independent variables showed a significant effect on the dependent variable, is reflected from the F test and t test. Based on analysis of the data in this study can be concluded that the cost of quality positive and significant impact on the level of profits CV.Meranti  Manunggal FurnitureKeywords: Prevention Cost, Appraisal Cost,  Failure Cost, Profit (EBIT)
ANALISIS PERBANDINGAN ASURANSI SYARIAH DAN ASURANSI KONVENSIONAL Slamet Heri Winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.253 KB) | DOI: 10.31294/moneter.v2i1.956

Abstract

Financial business today is dominated by conventional based business that one of them still rely on the system of interest. Along with the changing times and changing one's outlook on life in running the business, the application of conventional financial sisitem be especially burdensome and costly. Until recently emerged alternative financial system that is based on sharia to be able to overcome the problems in the financial business. Islamic system refers to the Quran and Hadith are directly related to the law created by Allah SWT. The basic principle of this system is to avoid gharar, maisir, riba. One of Islamic finance is the sharia insurance. Insurance is one of the non- bank financial institution that serves to collect public funds in order to provide protection risks and uncertainties which caused the catastrophe, accident, or other losses. Insurance is based on the operational system is divided into two types, namely Sharia Insurance and Conventional Insurance. Islamic insurance belonging to the innovation of non- bank financial institutions are new, and based on the principles of Islam, the Sharia is still not known by the public, especially the people of Indonesia that most of the population are Muslim. Based on this phenomenon, hence the need for an explanation of the comparison between the two types of insurance, which would provide its own knowledge for people to choose . Keyword: Islamic insurance, conventional insurance, business
ANALISIS PENILAIAN KEPUTUSAN INVESTASI MENGGUNAKAN METODE NET PRESENT VALUE Slamet Heri Winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.398 KB) | DOI: 10.31294/moneter.v1i1.852

Abstract

Investment for most companies is the development of the activity as a business is run. Investment capital investment not only alone, but also on other matters relating to the use of funds, such as the purchase of assets, asset replacement and others. Management of the investment must be done carefully which of course will produce optimal returns. For measurements that need to be done on assessing the viability of an investment. This paper attempts to provide an overview of the use of methods that are commonly used in assessing an investment. Through a comparison between several methods such as average rate of return, payback period, internal rate of return, profitability index, and Net Present Value (NPV), the results showed that the NPV method can be regarded as a more representative method to generate the feasibility and optimization of the investment.Keywords: Assessment, Investment, Net Present Value
Penilaian Kinerja Keuangan Perusahaan Melalui Analisis Profitabilitas slamet heri winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.397 KB) | DOI: 10.31294/moneter.v4i2.2237

Abstract

Abstract - This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2014 to 2016. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good. Keywords: Performance, Finance, Profitability
Analisis Dampak Kebijakan Loan To Deposit Ratio (Ldr) Terhadap Perubahan Tingkat Pengembalian Modal (Roe) slamet heri winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.912 KB) | DOI: 10.31294/moneter.v4i1.1394

Abstract

Measurement of health of a financial institution (bank) can be determined on several factors, including the level of liquidity and profitability. By knowing the liquidity and profitability, we can find out if a bank is still able to function as an institution intermediaris in meeting the funding needs for the community. In order to produce optimum gain level, naturally required optimal management of the funds between deposits and borrowed funds are reflected in the Loan to Deposit Ratio (LDR). Optimal management of the funds is expected to produce significant changes on the return obtained (profit) which looks at the value of Return On Equity (ROE). LDR is a measure of how much the bank's ability to refinance withdrawals and ROE is a profitability performance comparison results net profit after tax with their own capital. This study aims to analyze the impact, influence and relationships of policy Loan to Deposit Ratio (LDR) to changes in return on equity (ROE) in PT Bank Tabungan Negara (Persero) Tbk . The data used are secondary data obtained through the analysis of financial statements for the period 2004-2013. The results showed Based on hypothesis testing using correlation that produce numbers -0.890. For the calculation of the coefficient of determination obtained a value of 0.792. ROE can be explained by this equation model at 79.2%, while the remaining 20.8% is influenced by other factors. While the results of the calculation of the amount of 75.716 constant regression equation and regression coefficient of X by -0.598